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.
Billboards - Valuation
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