MTS Journal

1990  •  Volume 04  •  Issue 1

This issue is part of ASA's Journal of Technical Valuation Series. It covers appraising biomass cogeneration plants for property tax purposes in CA, fair market methods, oil and gas severance, and more.
Download PDF

Articles from this Issue

Appraising Biomass Cogeneration Plants For Property Tax Purposes In California

This article is twofold: to describe the appraisal procedures used to value a biomass cogeneration plant for a CA property tax appeal; and to draw some general conclusions from the author's experience that would be useful to other appraisers.
PAGE 2 Kent L. Osbourne, ASA

Which Fair Market Value Method Should You Use?

This article discusses the importance of determining the fair-market-value (FMV) for a hydrocarbon-producing property: for purchase price and for investment decisions. Various methods for FMV determination are reviewed, and a new method is proposed.
PAGE 10 Forrest A. Garb, SPE

Creative Valuation Techniques Or Your Need It When? (Valuation of Inventory)

The article is about an inventory valuation assignment of ABC Toys, which filed for protection under Chapter 11 of the Bankruptcy Code.
PAGE 27 M. Kimmerle Culver

Oil & Gas Severance And Production Taxes

Approximately once a year a tabulation of oil and gas severance and production taxes by state will be in the Journal of Technical Valuation.
PAGE 30 Greg Floyd

From the Chairman

News from ASA’s Machinery and Technical Specialties Committee.
PAGE 34 Barry K. Van Sandt, ASA