The Valuation of Urban Realty for Purposes of Taxation With Certain Sections Es
The Valuation of Urban Realty for Purposes of Taxation With Certain Sections Es
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[192] KING— THE VALUATION OF URBAN REALTY 61 CHAPTER III THE SCALE OF UNIT VALUES A. The Unit System* In the valuation of land for assessment, it is essential that some standard unit of area be adopted. If this is not done, there can be no comparison of values in different sections of the city and one of the primary objects of a scientific system of assess- ment is sacrificed. The unit best suited to the needs of one city might be poorly adapted to another. It is the practice to choose as a uni...t a strip of land having one foot of street frontage and running back at right angles to the street to the depth of the customary lot in the city. If no customary depth of lot exists, the best unit is a strip one foot wide and one hundred feet deep with no alley frontage. The value of such a unit of land is known as the "unit value". Land values in all parts of the city are reduced to a unit basis before making any comparisons. Since different depth curves are necessary for different classes of land, it is perfectly feasible to use a different unit in the residence section from that employed for the business district.
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To quickly assess the difficulty of the text, read a short excerpt:
[192] KING— THE VALUATION OF URBAN REALTY 61 CHAPTER III THE SCALE OF UNIT VALUES A. The Unit System* In the valuation of land for assessment, it is essential that some standard unit of area be adopted. If this is not done, there can be no comparison of values in different sections of the city and one of the primary objects of a scientific system of assess- ment is sacrificed. The unit best suited to the needs of one city might be poorly adapted to another. It is the practice to choose as a uni...t a strip of land having one foot of street frontage and running back at right angles to the street to the depth of the customary lot in the city. If no customary depth of lot exists, the best unit is a strip one foot wide and one hundred feet deep with no alley frontage. The value of such a unit of land is known as the "unit value". Land values in all parts of the city are reduced to a unit basis before making any comparisons. Since different depth curves are necessary for different classes of land, it is perfectly feasible to use a different unit in the residence section from that employed for the business district.
What to read after The Valuation of Urban Realty for Purposes of Taxation With Certain Sections Es?
You can find similar books in the "Read Also" column, or choose other free books by Willford Isbell King to read onlineMoreLess
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