Valuation of utility and transportation property: a classified annotated bibliography
A selected, classified, annotated bibliography is presented with 270 references to published works on the appraisal and assessment of utilities and transportation companies. It does not include works on the taxation of these enterprises unless material on valuation is included, and it does not include works on valuation unless material on these enterprises is included. The bibliography does not include references to articles on current events; for these the reader should consult such publications as Engineering News-Record; Public Utilities Fortnightly; Commerce Clearing House's State Tax Review (for news of statutory law and regulations), and the Assessment and Valuation Legal Reporter (for news of case law). Works selected for inclusion were chosen primarily from those published since 1970. Charles F. Conlon's 1971 paper, The Unitary Approach to the Appraisal of Public Utility Property for Tax Purposes, concludes with a classified bibliography of publications up to 1970. Certain major pre-1970 works, which readers would expecte to find in a bibliography on this topic, are listed here, as are all the references from an earlier IAAO bibliography (which this one supersedes).
- OSTI ID:
- 6774639
- Resource Relation:
- Related Information: Bibliographic Series No. 5
- Country of Publication:
- United States
- Language:
- English
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