Valuation and Taxation of Electric Generating Facilities
Assessment Administration, Personal Property, Valuation
guidelines valuation value assessment taxation electricity generating plant facility payments in lieu taxes tax agreement actual full and fair cash value non-utility owners legislative body negotiations town meeting council mayor estimate estimation assessors voluntary agreements
16:24A 59:5 59:5 59:5 59:5[45A] 59:18 59:38H[b] 164:1
This Informational Guideline Release (IGR) provides assessors and other local officials with information about the valuation and taxation of electric generating plants and facilities, including under a negotiated tax agreement. Supersedes IGR 1998-403 and Inconsistent Prior Written Statements.
In effect. Supersedes IGR 1998-403 and Inconsistent Prior Written Statements.