Legislative Rule 110-01P (110-CSR-1P) has been amended, in part, to stipulate that when valuing commercial and industrial furniture & fixtures, machinery & equipment and leasehold improvement, the cost approach may be used due to the availability of data. Also, when developing depreciation tables, the Marshall Valuation Service will be used. (Source: L. 2013, Rule 110-01P (110-CSR-1P), effective 7/1/2013)
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