This question has arisen many times with marina tax appeal cases I have been involved in. Today it came to me in the form of an email, so I figured it's high time I put my thoughts together on the topic. The fundamental problem is that there is no universal treatment by government officials. One jurisdiction.
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Secrets of Reviewing Marina Appraisals – Part 5 of 8
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Posted by John Simpson
So let's turn a page or two and get to the Description of the Improvements section. We'll definitely get a mental picture because... er... this section has pictures. So we scan those first to see what we've got and to prepare ourselves for reviewing the writeup. The Buildings 
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Read moreMarina Dock Electric Adjustments
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Posted by John Simpson
On occasion, I'll review a marina appraisal where the appraiser has adjusted for dock services such as the presence or absence of sewer pumpout or differences in the electrical output of docks. There are two potential difficulties associated with adjusting for dock electric:
Read more- It is only rarely that a marina has one type of dock electric. .