2010 BILLboard structures valuation guide north carolina department of revenue
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Transcript of 2010 BILLboard structures valuation guide north carolina department of revenue
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2009 BASE VALUE FOR:4D - 378’ – 40 HAGL
2010 BASE VALUE FOR:4D – 378’ – 40 HAGL
$ 41,900 $ 41,310
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2009 HAGL FOR:4D – 672’
2010 HAGL FOR:4D – 672’
25’,40’,50’,70’,100’ 0-20’,21-30’,31-40’,41-55’,56-80’,80’+
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Displays YEAR SCHEDSq. Ft of surface
HAGL (FEET) CLASS 2010 RCN
2009 Depreciated
Values
TAXPAYERS OPINION OF
VALUE
SLMA PL RD/THOMPSON 1 2004 BB50 300 15 3A 20,410 17,961 9,700
SLMA PL RD/THOMPSON 1 2004 BB50 300 15 3A 20,410 17,961 9,700
212.73 I95/THOMPSON 1 2004 BB50 672 58 4D 83,610 73,577 31,400
212.77 70-31321 JACKSON 2 2000 BB50 378 25 4D 37,370 29,896 20,150
212.78 70-31322 JACKSON 2 2000 BB50 378 25 4D 37,370 29,896 20,150
Total 199,170 169,291 91,100
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New HAGL ranges
Enhanced adjustment worksheet
Modified I-1 worksheet
More definitions
New base costs
More examples
Cost conversion included in costs
New depreciation schedule
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Panel Numbers DOT Permit Number Location City/District/None Build Date Class & Type HAGL Distance
Display Face Sq. Feet
Stacked Display ? Side-By-Side Display Illuminated ? Original Display Face
Equipment Cost for Electronic/Digital or Tri-Vision
County ID Number
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Lease agreement for $250 per month
At 12 months = $250 x 12 = $3,000
Apply the capitalization rate in that market = 10%
$3,000 divided by .10 = $30,000
This is the site value attributable to the land under the billboard structure
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