Market value (tax)

Market value for tax purposes means:

"the amount equal to the highest price offered by an interested party in a sale made in the most appropriate way for the property and after the best preparation". 

Supreme Court 5 February 1969, BNB 1969/63, no.16 047.

Value Terms

Definitions of Value Concepts of property

Current Value

Definitions of Value Concepts of property

Market Value (Ar.17)

Definitions of Value Concepts of property

Market Rent