Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Discount Allowed for Economic Depreciation
Southern New Hampshire Water Company (SNHWC) sued the town of Hudson for an abatement of real property taxes assessed on SNHWC's property. At trial, SNHWC advocated a fair market value based on a calculation of the property's capitalized earnings. The town argued a considerably higher figure based on the reproduction cost approach to value. The town's calculation contained deductions for physical and functional, but not economic, depreciation. The trial court adopted the town's calculations but subtracted 10 percent for economic depreciation.
Discount Allowed for Economic Depreciation
Southern New Hampshire Water Company (SNHWC) sued the town of Hudson for an abatement of real property taxes assessed on SNHWC's property. At trial, SNHWC advocated a fair market value based on a calculation of the property's capitalized earnings. The town argued a considerably higher figure based on the reproduction cost approach to value. The town's calculation contained deductions for physical and functional, but not economic, depreciation. The trial court adopted the town's calculations but subtracted 10 percent for economic depreciation.
Discount Allowed for Economic Depreciation
01.08.1995
1 pages
Aufsatz (Zeitschrift)
Elektronische Ressource
Englisch
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