Computers represent a substantial portion of municipal revenues from ad valorem property tax receipts. The stakes for both corporate taxpayer and taxing authority makes the courtroom battles over fair market value a struggle between experts on both sides.

This case study describes the procedures a tax authority used to evaluate and restructure its depreciation schedule used to assess computers for ad valorem property taxation.

A Fortune 500 company makes a successful appeal in an ad valorem property tax case without going through litigation. This case study describes the procedures used.

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.

Appraisers may not always be able to inspect computer assets, especially when preparing a retrospective appraisal. This article examines some of the issues involved in using a market-based mass-appraisal approach for computers whose value-making features can only be identified by function and technology.

Appraisals developed specifically for courtroom use must be capable of withstanding the intense scrutiny and criticism of opposing experts and adversarial counsel. This article examines some of the relevant appraisal issues considered by the court in rendering its value decision in litigation involving tangible personal property.

Prior to initiating an ad valorem property tax appeal, corporate taxpayers generally undertake a cost-benefit analysis. In estimating costs, the tax manager will base appraisal expenses on producing a report capable of prevailing. The article examines some appraisal aspects the manager will consider prior to going forward with the appeal.

Corporate taxpayers with facilities across the country are commonly taxed on the same categories of tangible assets at several locations. The solution offered in this article is a single market-derived mass-appraisal valuation report that credibly renders the value for all ages of an equipment category in all locations and is suitable for submission to a taxing authority on appeal.