Joseph J. Calvanico on "I'm Not Feeling Too 'Wellmark'": Doubts Shroud Valuation Holding

Reasonable minds can differ in determining what elements and factors are most appropriate in determining the "actual value" of commercial property for tax purposes.
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Reasonable minds can differ in determining what elements and factors are most appropriate in determining the "actual value" of commercial property for tax purposes. Wellmark, Inc. v. Polk Cnty. Bd. of Review, an Iowa Supreme Court case, is instructive. The existence or absence of functional obsolescence of a property is central to this controversy, and others. The rationale and elements of reliance offered in this judicial opinion are challenged.

Joseph J. Calvanico, MAI, FRICS has nearly 40 years of experience in real and personal property tax and valuation with several major accounting services firms, completing valuations in over 40 states and 10 countries. Mr. Calvanico is a graduate of the University of Wisconsin and The John Marshall Law School.

Mr. Calvanico is an Accredited Senior Appraiser and Member of the Royal Institution of Chartered Surveyors. Mr. Calvanico also holds the Certified Member of the Institute (CMI) designation of the Institute for Professionals in Taxation (IPT).

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