Publications - Case Studies

From time to time, we take on a project which is particularly noteworthy or has a broad constituency. On these occasions, we assemble the relevant information in a case study which we then offer to interested parties. We have listed some of these below for your consideration.

  • #721 - Developing a Depreciation Schedule for Computer Property

  • 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.

  • #722 - Contesting the Assessment on Computer Assets

  • 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

  • #723 - Why the Tax Court Rejected Computer Price Guides

  • 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

  • #725 - Michigan Tax Tribunal Opinion and Judgment Re: Computer Property Assessment Appeal

  • 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

  • #726 - Demonstrating Value of Computer Hardware Retrospectively

  • 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

  • #735 - Using One Valuation Document Across Tax Jurisdictions

  • 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 case study 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.

Click here to order case studies.