Vol. 86 Nbr. 4, September 2018
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- Litigated Topics.
- National pharmacy submarket and contract rent justifies appraised value.
- Superadequacy is a form of functional obsolescence affecting tax assessment value.
- Disposal wells can be valued and taxed separately.
- Appraisal rolls record but do not establish ownership.
- Negligence claim against bank not allowed where no reliance on bank's appraisal.
- Sale to government entity considered a market value transaction.
- Court not obligated to award deficiency judgment.
- What Appraisers Need to Know about the Final IRS Regulations on Substantiation of Noncash Charitable Deductions.
- Appraising Retail Properties in the "Amazon Jungle".
- Compensation for Leasehold Takings and Apportionment of Awards.
- Liability Risks for Appraisers in Condemnation.
- Borrowing from Accountancy.
- Quality Requires Focus.
- Transforming Our Future.