United Nations - 2002

Food & Agricultural Organisation of The United Nations Series on Land Tenure Studies - 5.Rural property tax systems in Central and Eastern Europe Table 1 Comparison of base assessement. p.25 1. CV – redevelopment value is ignore. 2. RV – Rarely worth considering. 3. SV - Well tried basis of assessment that often works well. It can have administrative advantages and be a cheap system to run. p.48 A site value basis for valuation usually suffers from there being very little evidence (compiled). This can seriously detract from the credibility of the assessments produced.