In the Matter of ANR Pipeline Company
At issue is the method of valuing income (historical or future), the capitalization rate for 1994 and 1995 (ANR's capital structure was skewed), and the inclusion of certain intangibles.
In the Matter of Colorado Interstate Gas Company
At issue is the capitalization rate, the inclusion of certain intangibles and the method for allocation (original cost vs. net book or rate base).
Court Uses Cost Approach for 'Specialty Properties'
Petitioner is a public utility company that owns and operates an electricity-generation, -transmission, and -distribution system.
Niagara Mohawk Power Corp. v. Assessor of Geddes
The company took issue with four of its properties being categorized as specialty properties, thus resulting in overvaluation.
Businesses pay too much property tax for overvalued land
Dandekar, Manoj P. "Income Approach Valuation-Yield Capitalization versus Direct Capitalization." Levine, Scott A. "Market Approach Valuation-Stock and Debt Method Issues."and Millon, Thomas J., and T ...