%PDF-1.4 % 1 0 obj << /Type /Pages /Count 2 /Kids [ 2 0 R 118 0 R ] >> endobj 2 0 obj << /Type /Page /Parent 1 0 R /Resources << /ProcSet [ /PDF /Text /ImageB /ImageC /ImageI ] /Font << /QuickPDFF1f164ecc 74 0 R /QuickPDFF8f94fa93 117 0 R >> >> /Contents [ 5 0 R ] /MediaBox [ 0 0 595.2756 841.8898 ] /CropBox [ 0 0 595.2756 841.8898 ] >> endobj 3 0 obj << /Type /Catalog /Pages 1 0 R /Metadata 120 0 R >> endobj 4 0 obj << /Producer (Debenu Quick PDF Library 11.15 \(www.debenu.com\)) /Creator (Debenu Quick PDF Library 11.15 \(www.debenu.com\)) /CreationDate (D:20170615105852+02'00') /ModDate (D:20170615105853+02'00') >> endobj 5 0 obj << /Length 2467 /LC /iSQP >> stream 0 Tr /QuickPDFF8f94fa93 14 Tf 0 0 0 rg 100 Tz 0 Tw 0 Tc 0 Ts BT 1 0 0 1 97.5358 770.8329 Tm (How Finland Approaches Land Value Taxation: an Experiment to)Tj 1 0 0 1 76.1788 752.1709 Tm (Cost-Effectively Value Land in a System Where Land and Structures Are)Tj 1 0 0 1 242.6108 733.5089 Tm (Valued Separately)Tj ET /QuickPDFF8f94fa93 11 Tf 0 0 0 rg BT 1 0 0 1 244.4693 703.0447 Tm (Risto Peltola \(Finland\))Tj ET /QuickPDFF8f94fa93 12 Tf 0 0 0 rg BT 1 0 0 1 56.6929 661.3218 Tm 15.996 TL (Key words: )' ET /QuickPDFF1f164ecc 12 Tf 0 0 0 rg BT 1 0 0 1 141.7323 661.3218 Tm 15.768 TL (Property taxes; Valuation; Property tax, mass appraisal, land valuation, separate)' (valuation of land and structures, effective property tax rate, CAMA, computer)' (aided mass appraisal, spatial analysis)' ET /QuickPDFF8f94fa93 12 Tf 0 0 0 rg BT 1 0 0 1 56.6929 604.6289 Tm 15.996 TL (SUMMARY)' ET /QuickPDFF1f164ecc 10 Tf 0 0 0 rg BT 1 0 0 1 56.6929 163.8497 Tm 13.14 TL (__________________________________________________________________________________________)' ()' (How Finland Approaches Land Value Taxation: an Experiment to Cost-Effectively Value Land in a System Where)' (Land and Structures Are Valued Separately \(8666\))' (Risto Peltola \(Finland\))' ()' (FIG Working Week 2017)' (Surveying the world of tomorrow - From digitalisation to augmented reality)' (Helsinki, Finland, May 29June 2, 2017)' ET /QuickPDFF1f164ecc 12 Tf 0 0 0 rg BT 1 0 0 1 56.6929 576.2824 Tm 15.768 TL (A proposal to a Cost Effective Way to Value Land for Property Taxation)' ()' (Finland is among those few countries where higher rates are applied to land than for structures in)' (property taxation. As the valuation methods are more than 20 years old, the methods are in urgent)' (need of up-dating. A new system of valuation was ordered by the Ministry of Finance, and it has)' (now been developed. )' ()' (Based on the availability of data how valuable the location is, three approaches are introduced: )' ()' (1\)\tfor most invaluable land zip-code means are recommended, )' ()' (2\)\tfor more expensive land a spatial moving average of nearest comparable land sales is)' (recommended, and )' ()' (3\)\tfor most expensive land a spatial moving average of nearest comparable apartment sales is)' (recom-mended as a second method, and as a method to draw zone borders. )' ()' (In this paper those methods are explained and evaluated.)' ()' (Land price data includes 254.000 million )' ET endstream endobj 6 0 obj << /Length 316 /Filter /FlateDecode >> stream xMRKnCAۿSpk`y^Uu[jIɒT%C/:b}Rx\%=
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