Valuation of commercial property, Market approach to value
Are sales valid in the valuation process for property tax purposes when out-of-town buyers purchase above the going market rate?
Johnson, Marion R. and Stuart, Rick
"Case Study: The effect of out-of-town buyers on market value in a small Kansas community,"
Assessment Journal: Vol. 8
, Article 4.
Available at: https://researchexchange.iaao.org/assessment_journal/vol8/iss3/4