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CENTRALIZATION OF ASSESSMENT FUNCTIONS
WHAT CONSTITUTES THE UNIT?
29 other sections not shown
accounting Acct adjustments allocation amount Appendix applied assessing agency assessor assets available for common average capitalization rate capitalized earnings cent centrally assessed Chapter Committee common carriers common stock companies computed corporation cost less depreciation cost of reproduction current liabilities debt approach debt method debt value deduction derived determined dividends and retained electric utility equation equipment erty estimate evidence of value excluded fixed charges included income available income tax accrual interest Interstate Commerce Commission investment leased line locally assessed market price market value ment multiple correlation nonoperating income nonoperating property obsolescence operating expenses operating property operating revenues original cost ownership plant preferred stock procedure prop property tax public utility rail carrier railway operating income rate of capitalization reason regulatory rents reproduction cost retained earnings securities share stock and debt Tax Commission Taxation tion unit appraisal unit rule unit valuation utility properties valorem value evidence