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unimproved value

noun

  1. 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.

It is complementary with a land tax, assessed on the unimproved value of freehold lands (with certain exemptions and deductions).

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