Unit-Rule Method Rejected Because Intangibles Included

Business Valuation UpdateVol. 4 No. 6
Legal and Court Case Update
June 1998

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state taxation (incl. ad valorem)
Havill v. Scripps Howard Cable Co.
742 So. 2d 210, 1998 Fla. LEXIS 617
April 23, 1998
US
State Court
Florida
Supreme Court
Harding

Summary

Scripps Howard cable company challenged the ad valorem (property) tax assessment of its tangible property, as determined by Ed Havill, the county property appraiser.

See Also

Havill v. Scripps Howard Cable Co.

Full Text of Court Cases
April 23, 1998

Issue was whether local property tax assessment properly used the income/unit rule method of valuation, which included valuation of intangible property.