Separating what can and can't be taxed is the tricky part of reassessing Luzerne County's 16000 commercial and industrial properties.

Separating what can and can't be taxed is the tricky part of reassessing Luzerne County's 16000 commercial and industrial properties.

Appraisers must contemplate at each bank, store, golf course, gas station and apartment building by means of the eyes of a real estate investor, keeping in mind that the dollar amount they result up with can't include the the public products or many of the fixtures inside.

And the profit can't be considered either.

Take a fast regimen restaurant, for example.

The number of burger sold there is irrelevant to reassessment appraisers. likewise are the ovens and french stew makers – fixtures that are considered personal thing owned and not permanently affixed to the constitution

Something such as a walk-in freezer is fair game to apply toward value because it's part of the building.

To guide them, appraisers turn the thoughts at the going rate of similar fast-food building