Assessment reviews and appeals, Highest and best use concept, Planning and valuation problems
This article explores in what circumstances should the possibility or likelihood of rezoning be considered in determining actual value for assessment purposes.
This article is adapted with permission from Focus n Canadian Municipal Assessment and Taxation, January 1996.
"Highest and best use in the context of zoning changes and economic conditions: Which will prevail?,"
Assessment Journal: Vol. 3
, Article 2.
Available at: https://researchexchange.iaao.org/assessment_journal/vol3/iss2/2