Identifying and Proving Excess and Intangible Costs: British Columbia Experience

James D. Fraser
Canadian Property Tax Association BC Western Chapter Conference

A comment from the legal perspective on the treatment of intangible and excess costs in property assessment in British Columbia. This paper is not intended to be an exhaustive review of all such costs in assessment, but is instead a general overview of what the author considers to be the most topical issues facing assessors and B.C. taxpayers (particularly those with industrial and utilities properties) today.

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