Abstract
The article discusses the obstacles to the accuracy in the tax appraisal for commercial real properties. It references a survey conducted in late 2012 involving 134 commercial real property appraisers in five county appraisal districts (CADs) of Texas, including Harris, Bexar, and Dallas. It describes the issues identified by the study with the Texas' appraisal system which are not compatible with the fair market value assessment.
| Original language | American English |
|---|---|
| Journal | Journal of Property Tax Assessment & Administration |
| Volume | 10 |
| State | Published - Jul 1 2013 |
Disciplines
- Business