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Valuation Principles and Procedures Used
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accounting records allocated assessed value allocation of property allocation of unitary Amador County amount Appendix Assessment Practices Board of Equalization Board roll CALIFORNIA STATE BOARD capitalized earnings CD CD CM CM cost less depreciation cost new less Cost Work Sheet field appraisals filed HCLD historical cost less indicator of value inventory investment items of property land parcel leased locally assessed property market value MODEL GAS nonunitary lands original cost Plumas County possessory interest property statement property to situs public utility railroad properties rate base revenue districts state-assessed land state-assessed property stock and debt Tangible Property List tax area maps tax rate tax-rate area chart taxing jurisdictions total assessed value total unitary assessed unit value unitary assessed value unitary land unitary property utilities and railroads utility property Valuation Division value of land value of state-assessed Wanaka Wilmington oil fields