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ASSESSORS' HANDBOOK SECTION 581 EQUIPMENT AND FIXTURES INDEX, PERCENT GOOD AND VALUATION FACTORS JANUARY 2014 (USE FOR LIEN DATE JANUARY 1, 2014) CALIFORNIA plete text of the Assessors' Handbook sections, special topic and assessment practices surveys, the Property Taxes Law. Guide, Property Tax Rules, 11105 Cost Approach In California , percent good tables are frequently used are provided by the BOE in Assessors ' Handbook ( AH ) 581 , Equipment Index in Table 6 of the Assessor's Handbook Section 581. Letter to County Assesssors, No. 2017/032, California State Board of Equalization, August 7, 2017. AH 581 Equipment and Fixtures Index, Percent Good and Valuation Factors. Please select the year for the table(s) you wish to view or print:. Town of Sherburne, 145 Vt. 581 (1986). However, if the lease agreement stipulates that the fixtures or buildings are owned by the lessee of the land, they are In an effort to comply with section 401.5, the Board annually publishes Assessors' Handbook Section 581, assessors handbook 401. › Verified 8 days ago.