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How not to quantify “external obsolescence”

$225.00

SKU: ADVmj164. Category: .

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Abstract: In a recent Minnesota Supreme Court case, a business challenged the property tax assessment on its ethanol plant. External obsolescence is a measure of a property’s loss in value as a result of factors beyond the physical boundaries and beyond the owner’s control. While it remanded the case, the court was careful not to mandate a particular methodology or endorse either party’s calculation.

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