Public sector valuations

Abstract

Examines the role of statutory valuations and tax valuations in the public sector, making particular reference to the position in Singapore. Describes the three main statutory valuations in the context of Singapore as development charge levy, property tax assessment and land acquisition compensation, and discusses some of the issues and problems arising from the courts′ interpretation of the relevant laws and the legislation governing them. Details development charge valuation.

Citation

Lan Yuan, L. (1990), "Public sector valuations", Journal of Valuation, Vol. 8 No. 2, pp. 166-183. https://doi.org/10.1108/EUM0000000003281