This article first outlines the process that a valuation analyst typically follows in the identification of taxpayer corporation commercial intangible assets. It then summarizes the generally accepted approaches, methods, and procedures that a valuation analyst may use to quantify the value of a taxpayer corporation’s intangible assets.
Intangible property tax, Personal property tax
Reilly, R. F. (2009). Valuation of commercial intangible assets for ad valorem tax purposes. Journal of Property Tax Assessment & Administration, 6(1), 5-24. Retrieved from https://researchexchange.iaao.org/jptaa/vol6/iss1/1