Understanding Intangible Assets and Real Estate
Understanding Intangible Assets and Real Estate
National Conference of State Tax Judges 36th Annual Meeting Portland, Oregon September 8-10, 2016
Components to Allocate in Property Tax Valuation
Total Assets of a Business
(Going Concern)
Intangible Value
Real Property
Personal Property
Intangible Assets
"...It has been said that the miner is a naked trespasser, without claim of title, a licensee or else a strict tenant at will, not entitled to notice quit, and therefore having no valuable estate."
3
Hale & Norcross Gold and Silver Mining Company v. County of Storey, 1 Nev. 104 (1865)
Intangible Assets
Section 1 ? Identifying Intangible Assets Section 2 ? Why it is necessary to Allocate Intangible Assets Section 3 ? Methods for Estimating Intangible Value Section 4 ? Special Topics Section 5 ? Legal Perspective
Section 1: Identifying Intangible Assets
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