The Business Enterprise Value Component of Operating Properties

  • Jeffrey D. Fisher
  • William N. KinnardJr.
Part of the Research Issues in Real Estate book series (RIRE, volume 9)


Real property taxes are levied against real estate only, or at least they should be. In virtually all taxing jurisdictions, real property (real estate) and tangible personal property (fixtures, equipment, machinery, furniture, and the like) are separated for valuation purposes. In some areas, tangible personal property of businesses is exempt from property taxation; in others, it is subject to different property tax rates or different valuation procedures, or both.


Real Estate Supra Note Business Enterprise Shopping Center Shopping Mall 
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Copyright information

© Springer Science+Business Media New York 2003

Authors and Affiliations

  • Jeffrey D. Fisher
  • William N. KinnardJr.

There are no affiliations available

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