Billboard Advertising Companies (Outdoor Advertising)
This industry comprises establishments primarily engaged in creating and designing public display advertising, campaign materials, such as printed, painted, or electronic displays, and/or placing such displays on indoor or outdoor billboards and panels, or on or within transit vehicles or facilities, shopping malls, retail (in-store) displays, and other display structures or sites.
Snyder Plaza Properties, Inc. v. Adams Outdoor Advertising, Inc.
The Supreme Court affirmed the valuation of four billboard's leasehold interests in condemned property. It valued the leasehold interests using the capitalization of earnings method, and considered possible lease renewals. It rejected the comparable sal ...
Condemned Billboards Valued Using an Income Approach
The Supreme Court affirmed the valuation of four billboards' leasehold interests in condemned property.
Vivid Inc. v. Wisconsin Department of Transportation
State argues that the market approach using the gross income multiplier to value the condemnation of outdoor advertising signs is an invalid valuation method as a matter of law because noncompensable business profits are inextricably intertwined with the valuation.
Vivid, Inc. v. Wisconsin Department of Transportation
The Supreme Court valued determined the just compensation due from the WDOT for the condemnation of billboards. It approved of the use of the gross income multiplier (GIM) method in this case because the profits were derived from the property's use were ...
Vivid, Inc. v. Fiedler
Issue was the proper method of valuation in condemnation proceedings.
Gross Income Multiplier Method Approved for Valuing Condemned Billboards
The Supreme Court determined the just compensation due from the WDOT for the condemnation of billboards.
Vivid, Inc. v. Wisconsin Department of Transportation
The Wisconsin Court of Appeals affirmed the lower court's valuation of two billboards using an income approach in this inverse condemnation case. The billboards could not be relocated. The Court that the valuation used by the lower court, the cross inco ...
Court Rejects Income Approach, Says Stock Worth Adjusted NAV
The major issue was the value of stock in an outdoor advertising sign company (SOAI) that the company redeemed on Jan. 25, 1982.
Cidulka v. Commissioner
At issue is the valuation of gifts made by decedent in the years 1980, 1981, and 1982 of stock in State Outdoor Advertising, Inc. (SOAI) for gift and estate tax purposes.