Journal of Property Tax Assessment & Administration
Abstract
This article examines the uniform application of ad valorem taxation to billboard property interests across the nation. Case law and statutes from a variety of states were selected for review as well as appraisal field manuals issued by several state departments of revenue. Current thinking on the subject as expressed in the writings in scholarly publications and the content of industry forums was explored. All of these authorities are consistent with the application of a uniform ad valorem tax approach to value billboard structures on a cost basis.
First Page
61
Last Page
69
Keywords
Billboards - Valuation
Recommended Citation
Smith, J. A., & Allen, J. W. (2010). A national review of uniformity in ad valorem tax valuation of billboard property. Journal of Property Tax Assessment & Administration, 7(3), 61-69. Retrieved from https://researchexchange.iaao.org/jptaa/vol7/iss3/4
