#721 - Developing a Depreciation Schedule for Computer Property
This case study describes the procedures a tax authority used to evaluate and restructure its depreciation schedule used to assess computers for ad valorem property taxation.
A Fortune 500 company makes a successful appeal in an ad valorem property tax case without going through litigation. This case study describes the procedures used
#722 - Contesting the Assessment on Computer Assets
This tax court concluded that computer price guides were “of limited value” as a source for historical appraisals in ad valorem property tax appeals. This article discusses the evidence and issues behind that decision
#723 - Why the Tax Court Rejected Computer Price Guides
This is a transcript of the tax court’s decision in the case of Electronic Data System Corp., Petitioner v. Township of Flint, Respondent, which includes the court’s opinion of computer price guides as a source of retrospective valuation data
#725 - Michigan Tax Tribunal Opinion and Judgment Re: Computer Property Assessment Appeal
Appraisers may not always be able to inspect computer assets, especially when preparing a retrospective appraisal. This article examines some of the issues involved in using a market-based mass-appraisal approach for computers whose value-making features can only be identified by function and technology
#726 - Demonstrating Value of Computer Hardware Retrospectively
Corporate taxpayers with facilities across the country are commonly taxed on the same categories of tangible assets at several locations. The solution offered in this case study is a single market-derived mass-appraisal valuation report that credibly renders the value for all ages of an equipment category in all locations and is suitable for submission to a taxing authority on appeal.
#735 - Using One Valuation Document Across Tax Jurisdictions
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