MTS Journal

A special note from the Editor of ASA’s MTS Journal.

News from ASA’s Machinery and Technical Specialties Committee.

This paper will use an oil refinery as an example to demonstrate how the three approaches to valuation are related and how they can be used together to develop the most accurate opinion of value.

Understanding the different methods employed respectively by independent appraisers and property assessors helps practitioners to avoid and resolve valuation disputes.

This article explores the implications of how wind farms are project financed and poses two questions that bear directly on their ad valorem assessment.

There is a great deal of misunderstanding or confusion as to what an appraisal report should contain and present to its reader. There are USPAP, ASA, IVS requirements,each attempting to guide the appraiser to the things that need to be addressed.

This article discusses the cost-to-capacity method and scale factors that are used in its application.