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unimproved value
noun
- the valuation of land for rating purposes, disregarding the value of buildings or other development
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Example Sentences
The "unimproved value" is by no means an accurate definition of what either the taxpayers or the Legislature at the time desired.
From Project Gutenberg
It is complementary with a land tax, assessed on the unimproved value of freehold lands (with certain exemptions and deductions).
From Project Gutenberg
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