Large Resorts and mixed use facilities have different entities within that may require different valuation techniques for each entity. And some revenue streams should NOT be counted in the jurisdictional income approach when calculating the tax assessment.
Local Sales data must be analyzed with caution. Was the personal property a factor? Franchise fee analysis? Was the branding standard almost over?
The personal property assessments on these type properties are usually huge. Is the filing being done correctly? Are non-taxable assets in the return? Are there ghost assets?