Brett R. Carter

Brett R. Carter

Bradley Arant Boult Cummings LLP

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Assessment Appeals Commission Holds that Personal Property is Valued at Capitalized Cost

The Assessment Appeals Commission (“AAC”) of the Tennessee State Board of Equalization has reversed a 2011 administrative law judge decision, holding that intangible costs (such as freight, installation, engineering costs and...more

2/25/2013  /  Administrative Law Judge (ALJ) , Appeals , Capitalized Cost , Manufacturers , Personal Property , Personal Property Tax , Reversal , Valuation
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