The modern data center is a critical component of the nation’s data and telecom infrastructure. As data centers multiply, real estate investors, assessors and market observers are left searching for the answer to the question; Where is, and more importantly; What is, the real estate?

- Take a look at different taxing jurisdictions and their methodologies for deriving property tax assessments

- Understand the conventional approaches to real estate appraisal

- Identify what the "cost" of the real property components are

- Learn how to recognize components already taxed - double taxation