Using Intercompany Transfer Price Methods to Segregate Tangible/Intangible Assets in Unit Valuation Property Tax Appraisals
May 1, 2004
Robert Reilly, CPA
Many commercial and industrial property owners are assessed using the unit method (as opposed to the alternative summa-tion method) of valuation for ad valorem property tax purpos-es. The unit (sometimes called unitary) method is a ôtop downö property v ...