Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > V > 848.0000 VALUATION METHODOLOGY > 848.0042

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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V

848.0000 VALUATION METHODOLOGY

Annotation 848.0042

848.0042 Income Approach. Lease payments which a lessor uses to retire improvement bonds that are a lien against the leased property constitute income to be capitalized in calculating value using the income approach. C 7/23/1996.