ASSESSORS' HANDBOOK SECTION 581
2021 (U SE FOR L IEN D ATE J ANUARY 1, 2021) C. ALIFORNIA . S. TATE . B. OARD OF. E. QUALIZATION . T. ED . G. ... (Marshall & Swift). The BLS and Marshall & Swift have indicated to Board staff that their indexes ... further adjustments are likely to be needed to arrive at replacement cost new. The commercial equipment index factors …
