The Taxation of Land Value; a Study of Certain Discriminatory Taxes On Land
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See also The Somers Unit System of Realty Valiiation (pamphlet issued by the Manufacturers' Appraisal Company).
338 THE TAXATION OF LAND VALUE corner ^ and alley lots, as well as other irregular and excep- tional shapes and sizes of land. Very noteworthy also is the method of ascertaining the value of the "unit foot." "A unit foot is a frontage of ground one foot wide and 100 feet deep, located in the central section of a block at a dis- tance from any street corner or other influence that migh...t afiPect its value, other than which it obtains by reason of access to the life and business of the city through its own frontage." ^ To appraise the unit, persons with a knowl- edge of urban conditions, and of realty values are called in. Thus the system invites publicity and pubKc interest.
" There always exists in cities," says Mr. Somers,^ " a Com- munity Opinion that a certain street is the best for busi- ness and a consequent idea that land fronting thereon is the most valuable. From this most valuable street other streets of less value will be compared, a well-defined opin- ion being present that the property on the less valuable street is less valuable just in proportion as the street is less valuable, and the comparison will reach out from the cen- ter or best portion and embrace the entire city.
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To quickly assess the difficulty of the text, read a short excerpt:
See also The Somers Unit System of Realty Valiiation (pamphlet issued by the Manufacturers' Appraisal Company).
338 THE TAXATION OF LAND VALUE corner ^ and alley lots, as well as other irregular and excep- tional shapes and sizes of land. Very noteworthy also is the method of ascertaining the value of the "unit foot." "A unit foot is a frontage of ground one foot wide and 100 feet deep, located in the central section of a block at a dis- tance from any street corner or other influence that migh...t afiPect its value, other than which it obtains by reason of access to the life and business of the city through its own frontage." ^ To appraise the unit, persons with a knowl- edge of urban conditions, and of realty values are called in. Thus the system invites publicity and pubKc interest.
" There always exists in cities," says Mr. Somers,^ " a Com- munity Opinion that a certain street is the best for busi- ness and a consequent idea that land fronting thereon is the most valuable. From this most valuable street other streets of less value will be compared, a well-defined opin- ion being present that the property on the less valuable street is less valuable just in proportion as the street is less valuable, and the comparison will reach out from the cen- ter or best portion and embrace the entire city.
What to read after The Taxation of Land Value; a Study of Certain Discriminatory Taxes On Land?
You can find similar books in the "Read Also" column, or choose other free books by Scheftel, Yetta to read onlineMoreLess
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