MTS Journal

1991  •  Volume 05  •  Issue 3

This issue is part of ASA's Journal of Technical Valuation Series. It covers appraisals of certain US and Canadian oil properties, goodwill and ad valorem taxation, and more.
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Articles from this Issue

The Precision of the Appraisal

This article discusses the concept of precision in the field of appraisal, specifically in the discounted present worth type of appraisal, the importance of understanding the degree of precision attainable and using objective criteria in calculations.
PAGE 2 Thomas F. McSweeny

Appraisals of Certain U.S. and Canadian Oil Properties to be Affected by New Royalty Rates

A deeper look into the effects new royalty rates have on Canadian Oil Properties.
PAGE 9 Allen R. Heinle, PE, ASA

Is the Goodwill of a Business Subject to Ad Valorem Taxation?

This is another in a series of articles examining valuation cases decided by the Oregon Tax Court.
PAGE 11 Kent L Osborne, ASA

New Interdisciplinary Definition Paper

The new release from the ASA which begins on the follow­ing page is an excellent example of cooperation and education accomplished by the mem­bers of different appraisal disciplines.

Chairman's Corner

News from ASA’s Machinery and Technical Specialties Committee.
PAGE 25 Leroy A. Ackermann, ASA