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Valuation of public utility properties

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Published by McGraw-Hill book Company in New York [etc.] .
Written in English


  • Public utilities -- Valuation,
  • Railroads -- Valuation

Book details:

Edition Notes

Other titlesPublic utility properties, Valuation of.
Statementby Henry Floy ...
LC ClassificationsHD2765 .F6
The Physical Object
Paginationviii, 390 p.
Number of Pages390
ID Numbers
Open LibraryOL23355795M
LC Control Number12010642

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Additional Physical Format: Print version: Floy, Henry, Valuation of public utility properties. New York [etc.] McGraw-Hill Book Co., Unitary Valuation Methods. 4. March Historical Cost (All Property) and Depreciation. Historical Cost of Property. For rate base regulated properties, the historical cost for appraisal purposes should be similar to the property cost required to be included on the . The third method of utility valuation is the comparable sales method. This sales comparison method uses actual sales market prices of comparable properties to determine the value of utilities. Deregulation has also had an affect on this utility valuation technique. valuation of the whole derived by adding two or more fractional appraisals."1 The unit valuation method most accurately estimates the value of that which is being appraised, namely, the company or unit in its entirety. Typically, public utility properties extend into several.

Assessment Procedures for the Valuation of Public Utility and Railroad Property in the State of Alabama. 1. PURPOSE This regulation is issued pursuant to authority contained in § - through , Code of Alabama , for the - purpose of establishing guidelines. Praise for Real Estate Market Valuation and Analysis "A fresh, insightful look at how real estate professionals actually value properties and analyze markets. The focus on different product types as well as market segments are especially useful." ―Barry Hersh, AICP, Associate Professor of Real Estate and Urban Planning, City University of New Cited by: properties that obviously have a highest and best use of easement corridor. Appraisal theory’s long-standing preference for valuation of property at its true highest and best use is the prevailing reason for that conclusion. Reasons for Controversy The evaluation of utility corridors has been around for sometime; probably back to the. Apr 30,  · Utility valuation; Forest valuation; State Board of Real Property Tax Services; Utility Valuation. ORPTS Advisory Appraisals; Utility Company Inventory Reporting; Litigation; Oil/Gas; Railroad ; Special Franchise; UCARS (Utility Company Assessment Roll Standardization) Value Analysis Tools; Company Reference; Swis Code Listing; Chart of Utility.

PUBLIC UTILITY VALUATION VERY consideration of valuation of a public utility, whether for the purpose of condemnation for purchase or as a basis for fixing rates or permitting the issue of stock or bonds, from Sinyth v. Ames,' and the rule therein laid down by. HARLAN, J., at page "We hold, however, that the basis of all Author: Edwin C. Goddard. Chapter 9 Utility Properties Version A—Real Property Assessment Guideline Page 3 Overview of the Assessment Process for Utility Properties The State Board of Tax Commissioners annually assesses each public utility company and railroad. The valuation made by the Board includes all real, personal, and distributable property, wherever it is located. Utility properties are represented by six types of companies with each company having a potential of three types of property. Possible entries are displayed below in Table 1. For assessment purposes, utility owned property, except for special franchise property in Roll Section 5, . Taxable property of public utility or interexchange telecommunications company - assessment by tax commissioner. (A) Except as otherwise provided by law, the following constitutes the taxable property of a public utility, interexchange telecommunications company, or public utility property lessor that shall be assessed by the tax commissioner.