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CHAPTER 3 LAND VALUATION METHODS

Source: www.revenue.state.az.us
Topic: Property Values

Sort Desciption: market value, uses recent sales with similar property characteristics in the same market area ... of values and not just a fixed-point value. A strong ...

Content Inside: ARIZONA DEPARTMENT OF REVENUE Property Tax Division LAND MANUAL CHAPTER 3 LAND VALUATION METHODS Revised : January 1, 2001 Page: 3.1 CHAPTER 3 LAND VALUATION METHODS ARIZONA DEPARTMENT OF REVENUE Property Tax Division LAND MANUAL CHAPTER 3 LAND VALUATION METHODS Revised : January 1, 2001 Page: 3.2 INDIVIDUAL PARCEL VALUATION Sales Comparison Analysis. The sales comparison approach, based upon the economic principle of substitution, uses direct evidence of markets opinion of value for the subject property. The approach involves analysis of sales of comparable properties. In addition to actual sales, other sources for sales information for analysis include listings, offers, opinions of real e ...

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