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Establishing Unit Land Values
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50 feet amount of corner angle apportionment assessor base value Bernard rule capitalization rate cent chart column comparative method computed corner influence rules corner influence zone corner lines corner lot delta triangle depreciation depth equal depth factor depth influence depth table discount districts divided example factor for 100 formula front foot value frontage gross income Harper depth rule improvements income method inside lot land values less line of coincidence located lot line lot value main street unit marginal depth curve market value merge line method of appraisal Multiply parallelogram parcel percentage plottage allowance present worth procedure Real Estate Real Estate Appraising rear alley rear street rectangular reservation price residential residual appraisal shape side street unit Somers square foot street front street ratio street unit foot street value triangle factor unit foot value unit values warranted price width Zangerle zone of corner