대량평가시스템에 의한 과세가치의 추계방법
The Assessment Method of Taxable Property Value by the Mass Appraisal System in Korea
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Abstract
All three approaches to value are used to assess a taxable property value in our mass appraisal system. The standards of valuation are a combination of highest and best use and current use, the latter standard usually applicable to agricultural and forest land. The cost approach is used to value 'Base Market Value' of a building and the sales comparison approach is used to value a base-lot and other individual lot. The income approach, however, could be applied to value commercial and income-producing land.It is analyzed in this paper that the new valuation model of income-producing land in the Appraisal Practice Manual of Korea and Japan is not a transform of land residual technique, but a transform of property residual technique. The comparative unit method and the base-lot method are two principal applications of the sales comparison approach to mass appraisal of land. The base-lot method used in Korea could be classified as a kind of the adaptive estimation procedures(AEP) combining additive and multiplicative model.
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