Assessors propose adding a ‘business intangibles’ checkbox to PCOR and COS
County assessors and the CAA presented draft edits to the PCOR and COS to flag potential business intangibles at filing, proposing optional intake forms to be used with targeted 441(d) information requests so assessors can collect contracts, purchase price allocations and supporting data early in the process.
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County assessors and the California Assessors Association presented concrete suggestions to change statewide intake forms to help identify intangibles earlier in a transaction.
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