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@article{ART001497497},
author={JEONG, HA MYOUNG},
title={The land values assessment and land valuation in the U.S.},
journal={Public Land Law Review},
issn={1226-251X},
year={2010},
volume={51},
pages={25-42}

TY - JOUR
AU - JEONG, HA MYOUNG
TI - The land values assessment and land valuation in the U.S.
JO - Public Land Law Review
PY - 2010
VL - 51
IS - null
PB - Korean Public Land Law Association
SP - 25
EP - 42
SN - 1226-251X
AB - In the United States, every single state has some form of property tax on real estate. The property tax is an ad valorem tax that an owner is required to pay on the value of the property being taxed. The property tax on real estate is usually levied by local government, at the municipal or county level. The taxing authority requires and performs an appraisal of the monetary value of the property, and tax is assessed in proportion to that value. Determining the value of land can be difficult and expensive in practice. There is no universally applicable land valuation system in the U.S. Just Compensation is required to be paid by the Fifth Amendment to the U.S. Constitution and state constitutions when private property is taken for public use. The courts have been using fair market value as the measure of just compensation on the ground that fair market value is the amount that a willing seller would accept in a voluntary sales transaction and therefore it should also be payable in an involuntary one. The fair market value is the prevailing measure of just compensation and is defined by appraisers as the most probable price that would be paid by a willing buyer to a willing seller, both being fully informed as to the property's good and bad attributes. There are no direct relationship between the fair market values and the land values assessment in the U.S.
KW - 토지가격평가제도(the land values assessment);재산세(property tax);정당보상(just compensation);공정시장가격(fair market value);감정평가사(appraisers);세금지도(tax map)
DO -
UR -
ER -

JEONG, HA MYOUNG. (2010). The land values assessment and land valuation in the U.S.. Public Land Law Review, 51, 25-42.

JEONG, HA MYOUNG. 2010, "The land values assessment and land valuation in the U.S.", Public Land Law Review, vol.51, pp.25-42.

JEONG, HA MYOUNG "The land values assessment and land valuation in the U.S." Public Land Law Review 51 pp.25-42 (2010) : 25.

JEONG, HA MYOUNG. The land values assessment and land valuation in the U.S.. 2010; 51 25-42.

JEONG, HA MYOUNG. "The land values assessment and land valuation in the U.S." Public Land Law Review 51(2010) : 25-42.

JEONG, HA MYOUNG. The land values assessment and land valuation in the U.S.. Public Land Law Review, 51, 25-42.

JEONG, HA MYOUNG. The land values assessment and land valuation in the U.S.. Public Land Law Review. 2010; 51 25-42.

JEONG, HA MYOUNG. The land values assessment and land valuation in the U.S.. 2010; 51 25-42.

JEONG, HA MYOUNG. "The land values assessment and land valuation in the U.S." Public Land Law Review 51(2010) : 25-42.