Advanced Property Tax - Value in Use vs. Value in Exchange: Do the Courts Know the Difference?

Pullman & Comley Property Valuation Department chair Elliott B. Pollack developed this topic and addressed this session of the American Bar Association/Institute for Professionals in Taxation Advanced Property Tax Seminar. Although many states require a value-in-exchange standard for property valuation, court decisions don't always seem to follow this standard. This session discussed the increasing number of cases that blur the line between value-in-use and value-in-exchange.

Thursday, March 24, 2011
7:00 a.m. - 6:30 p.m.
The Ritz-Carlton
New Orleans, LA