This report is extensively graphed and charted with answers to questions such as:

1. How does each computer price guide arrive at their numbers?
   
2. How do prices published by guides compare for identical equipment?
   
3. Which guide consistently lists the lowest prices?
   
4. When should a guide NOT be used as a sole price source?
   
5. How do computer price guides stand up in court?
   
6. What do users say about values published in the guides?
   

A valuable resource for anyone involved in computer value disputes.

This tax court concluded that computer price guides were of "limited value" as a source for historical appraisals in ad valorem property tax appeals. This article discusses the evidence and issues behind that decision.

This is a transcript of the tax court's decision in the case of Electronic Data System Corp., Petitioner v. Township of Flint, Respondent, which includes the court's opinion of computer price guides as a source of retrospective valuation data.