Many of the assessment jurisdictions in North America are dealing with the same issues that are being addressed in Alberta.  While the decisions are not binding on the MGB, they may be persuasive and may assist in the development of valuation methodology.  Consequently, it is useful to be aware of assessment appeal decisions from outside this Province.  A listing of some notable cases is found in Appendix I.  The cases in Appendix I are not necessarily consistent one with the other and they, therefore, emphasize the point that assessment of real property in a going concern remains controversial.