The Journal of the ASFMRA has long served the ASFMRA membership and agribusiness community by providing the most up-to-date studies, research, practices, and methodologies proposed by the leading ...

The income approach to valuing closely-held business interests is primarily based on an estimation of future earnings capacity. The first step in the process of calculating future earnings is to ...

ATLANTA — The Georgia Supreme Court ruled Tuesday that when assessing affordable housing properties, tax assessors could use what’s known as the income approach to determine property taxes. The ruling ...

Cost approach values property by summing land value and costs to rebuild, minus depreciation. Key to cost approach: find land value, calculate new construction costs, assess depreciation. Cost ...