Office of Program Policy Analysis and Government Accountability
Office of Program Policy Analysis and Government Accountability

Progress Report: The Department of Revenue Has Begun Updating Its Guidelines for Assessment of Billboards

Report 04-46, July 2004

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Report Summary

The Department of Revenue has taken action to address the recommendation made in a 2002 OPPAGA report. The department is currently in the process of changing its county property appraiser guidelines to include a revised depreciation schedule that better reflects the useful life of a modern billboard structure.

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Copies of this report in print or alternate accessible format may be obtained by email OPPAGA@oppaga.fl.gov, telephone (850) 488-0021, or mail 111 W. Madison St., Room 312 Tallahassee, FL 32399-1475.
Copies of this report in print or alternate accessible format may be obtained by email OPPAGA@oppaga.fl.gov, telephone (850) 488-0021, or mail 111 W. Madison St., Room 312 Tallahassee, FL 32399-1475.
government, government support, billboards, depreciation schedules, ad valorem tax, tangible, outdoor advertising, billboard assessment, cost method, income method, tangible personal property, county property appraiser, personal property, right of way, appraisals, assessments, depreciation, residual value, signs, monopoles