Issues Regarding the Direct Use of Stock Price and Price/Earnings Data in the Unit Valuation of Centrally Assessed Taxpayers
May 1, 2006
Mark L. Zyla, CPA/ABV, CFA, ASA
Many types of industrial and commercial taxpayers are subject to the unit valuation concept of property taxa-tion assessment. The unit concept of property valuation contrasts with the more common summation concept of property valuation.
In the summati ...