New York (State). Industrial and Utility Valuation Bureau

The Industrial Cost and Appraisal Unit makes cost appraisals of complex industria/utility properties for market value survey and advisory puposes. The market values generated are transferred to the Property Valuation Bureau for use in developing equalization rates (i.e., the ratio between the "true" or market value and the assessed value), and to municipalities for tax roll purposes.

From the description of Industrial property appraisal files, [ca. 1948-1989] (New York State Archives). WorldCat record id: 82177000