Valuation Training for Appeals Officers Course Book

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Valuation Training for Appeals
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* 3nosseL w.eivre v nOe–Atat slEaeR....................................................................................N/A
* 4nosseL s.doht elMasiarp peAtat slEaeR............................................................................N/A
* 5nosseL elbitcell odC nsatcej btO r fAnooitaulaV s...........................................................N/A
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n7osseL s.tseret nsIsenis udBl eyHleso l. fCnooitaul a oVntoitcudortnI................................29
n8osseL a.t a fDnooitacilp pdA nsaisyla ns–Anoita.ropr odCl eyHleso l fCnooitaulaV......68
n9osseL s.tnuocsiD..................................................................................................................93
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1n1osseL s.noitaul ayVnapm otCnemtsev ndI. nsaeitiruc edSetcirtseR.................................119
2n1osseL k.co tdSerrefe r fPnooitaulaV..................................................................................128
3n1osseL s.tess Aelbignatn IgniulaV........................................................................................135
4n1osseL s.et o fNnooitaulaV..................................................................................................150
5n1osseL s.eitlaneP...................................................................................................................154
6n1osseL t.r olpaesRiarppA..................................................................................................166
7n1osseL aV m.elbo rnPoitaul...................................................................................................176
y.rassolG........................................................................................................................................184
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• .sesopr ux paettat sd entaf ir gohfta ertdof ifegot atsdates sfnaooitaulaV
• .snoitazinag reolbatira hodctetubirtn osctes sfnaooitaulaV
• ytlaus aoec tutds osltes sfnaooitaulaV
• 68 9e 1hrtet fnaoitadiuq iellba x naaot pnuoitarop r fota ocudoetubirts isdtes sfnaooitaulaV
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• d nealbaicerp endeewt eebsahcr ukpl u nabsites s fatos oec h ftnooitacollA elbaicerpednon
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we nts o .Mecneirepx enoitaula vo nr oeltti lhti wsreciff oslaepp aro fdednetn is iesruo cehT
gniti rtwrop edr nganitid uealbaredisn oecv adh nnaoitanima xmEo refm oscrecif fsolaeppa
ontoitacilp praie hdt nsatpecn oncoitaul acvis aeb hstsucs idd nnara elll i uw. oeYcneirepxe
.seus s fisonoitulos eyrtila uhqg ihhca e orrted r nosinoitaut ilsautc acfificeps
t .Inoitinife drelles-gnilliw/reyub-gnilli wcirene geh tdn aeula vtekra mria fhti wslae desruo csihT
noitaul aev sluaice pxs aettat s sesaae rdaezilaice phsc ursev otc olnl i ewtwa hett o onttnatrop msii
d neatat se e hrAto2 3 C0 §R2rIednu .4 0h7g2uo r1h 0t C§7sfR§2eoI lnuoritau llaavic e xptasftig
ecneirep xeevisnet xeev ashrotcurts nri u. ogYninia rmtoorssa l fcsoru o 6h f5sotsisn oecsru oscihT
. seus snioitaul anvi fsora eeyv aoh hswrecif fsolaep p yayblirami rnpetti rewr eswnoss eelhT
s a. tweIto rywe hhtci htwuo bsaae rea h ntsieus snioitaul agvnivlos e nreicneirepxe hti wnettirw
d nnaiht imwo rsftrep x yenbetti rswtrop elrasiarp pdanatsred nuu opyl e ohltiat etdneiciffus
s i. heTcivr eeS hetdistuo tuodna heh to tmudnedd aeh tdn a,egakca ptuodna heh t,koobesruoc
ye h,tsecnats neim o. nssIes atcru odc n,asgnil u,rsnoitalug e,rw a olstecneref enriatn oecgakcap
n iuo yo tlufple he bdluoh ssecnerefe rese h .Tsnoisice dtruo ctnatropm if oseipo cetelpmo cniatnoc
.seus snioitaul aevv auh onye hewrut uefht
no1sseL
noitaul a oVntoitcudortnI
stnetnoC
noitcudortnI
sevitcejbO
eu ltaeVk rraiMaF
sdn aeHgna hdClu oyWtrepo rhPci h tWeacirP
dn areyu Bgnilli WaneewteB relle SgnilliW
noislupmo Credn Ugnie BrehtieN ll e rSyo uoBT
3
noitaula Velbacilpp Aeh tf os astca Ftnavele Rf oegdelwon Kelbanosae Rgniva HhtoB
etaD
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Fact w asLusreV
sdoht enMoitaul acVisaB
hcaor ptpeAkraM
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ll itwa hrtenn a namdi nraeyapx aet hdt ntanemnrev oeG hhtt o obltaitrap mdi nraiaf
eh tf oycneiciff edn aytirgetn ieh tn iecnedifno ccilbu pdn aecnailpmo cyratnulo vecnahne
.ecivreS i
tpmor pgnitnar gf oevitcejb oeh teva hsreciff oslaepp a,noissi msih tgnihsilpmocc anI
rebm uynrotcafsit agasniveih cda nsanoisic eydtila uhqg ighnihca e,rsecnerefn osclaeppa
.stnemeltte sdeerg afo
ehT .stru oec h ytdberocsred nyultneuqe rnfe esb ashes ancoitaul agvniltt e fseocnatropmi
nI renoissimmo C. vgnisseM :d itars u eo,hCt
tcartxE
renoissimmo C. vgnisseM , 48 T.C. 502 (1967), page 512
eh tf osevlesmeh tdecnivno ceva hseitra peh tsetupsi dnoitaula vn inetf oooT
yllufssecc udseli ayfltneuqesn oecv adh nsanoitis orpie h ftsosentcerr oeclbaretlanu
snoitaitoge ntnemeltte sedulcno cot - er oymlrae lscseco rap
n satilus e er. hsTi h sthac ussetups i fdnooitisops irdepo rep h otetvicudnoc
easuf n oi,tnoitagit iglnius nee h fteosru oec hgtnir u,dtrof fseuolaezrevo
noat nnioisice rcpinamsilat yltnerehn is adezingoce re bylknar fdluoh shcih weussi
***.tnemecnuonor pekil-nomolo Say byln onoitulose rf oelbapa cdn aesicerpmi
* * * * *
,nrietaL renoissimm o .C.v ogCnirutcafun aeM il&Do ooTlaffuB , e: thdxrtiauaTosC
tcartxE
renoissimm o .C.v ogCnirutcafun aeM il&Do ooTlaffuB , 74 T.C. 441 (1980)
* * * * *
ero ms ieuss ieh t,lair tt alesnuo cdehsinomd ayldetaepe rtruo ceh ts A***
*.noitacidujd anah tssecor ptnemeltte seh tf oeka tdn aevi geh tro fdetiu sylreporp
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4
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atcelfe rlli whcih wtnemeerg an ahguorh tsevlesmeh tseitra peh ty bnoituloser
,emi tf oerutidnepx eeh tgniva sybereh t,tnemtsujd aekil-nomolo Sesimorpmoc
tru oeC hdt nsaeitr aep h ytyben odm ntaroffe - eacudo r opytlek itl osnseco rap
.t lu sreertteb lani feh tn i,tah tdni mn ipee kdluoh sseitra peh tf ohca e,deednI
seitra peh tf oen oy bnoitaula vf oecnediv eeh tdni fya mtruo Ceh t,sisylana
tlus elran ief htta h ot,sytr arpeh teo h fttoa hnta hgtnicnivn oecr oymltneiciffus
naa hrteht a,rreh teo h rteo nro otfaef eldaicnan itfnacifing ieascudo rlpliw
eh tstcepx eseitra peh tf ohca etcepsu se whcih wesimorpmo cdaor-eht-fo-elddim
.***hca e orttruoC
* * * * *
ht iewu rytllaicep s sesi i. hsTes aecltt e osetvir tssyaw ldaluo h es,wsrecif fsolaep psaA
ndietcelf e srsaeus shic urs oeftsats ildaicid uej h fteosuac esbes ancoitaul a ovttcepser
gnisseM d na e il&Do ooTlaffuB .
sevitcejbO
:o telb ae blli wuo y,nosse lsih tf odn eeh ttA
1. .)VM Fe(ul atvekr armi a fftopecn oec hetnifeD

2. .noitaula vf osdohte mtso cdn aemocn i,tekra meh tenifeD
eula Vtekra MriaF
egna hdclu oywtrepo rep hhtci h tweaci reph t s"daenif e sd)iVM Fe(ul atvekr armiaF
aneewte bsdnah reyu bgnilliw d naa relle sgnilliw o tnoislupmo cyn aredn ugnie brehtie n,
gniva hhto bdn alle sr oyub egdelwon kelbanosaer sisahp m. Es(tc atfnavel eer h fto
")dedda ,etat slea e frnooitiiaul aev h otsteilp pVa M fFtopecn oec hwt oshsucs ildl i ewW
.ytrepo r fpsomr orfeh tdo n,asnoitaropr odcl eyhleso l,cstcej btora
elbatira h fccoip oet hrted nsull ahfci h,weul atvekr armi a ffnooitinif eedvo beahT
e. hsTes axc attf idg neatat sde nxa aetmoc n oisteilp p,asnoitalug eer h ntsinoitubirtnoc
)b(1-130 2. . g§0.e2sRa esstreiaTsop r xueaptta t rseoeuf ltaevk rra imnfaoofitinifed
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snoitinife desehT dluohs . neIus sei h ftsonoitacilp mxi aet h ftsoseldrag eerm aes h etb
renoissimmo C. vomlesnA ,iii naeiul atvekr armi a ffnooitinif esdi hgtniylp p na,itru oeC ht
erusae meh tneewte bnoitcnitsi do ne bdluoh sereh ttah tdle h,esa csnoitubirtno celbatirahc
e hrted nsunoitubirtn oeclbatira hdc nsaesopr uxp attf idg neatat sre oeful atvekr armi affo
.wa lxa temocni
.v e,RylralimiS Rul. 68-609, vi (at 2- 3t1ibihxE eh tsedivor p)]gnitso psih tn idedulcn iton [
.v e nRdienilt usorotc adf nsadoht e,mhcaorp plaareneg Rul. 59-60. vtnatrop mnssi aiih T(
snaoss etLa h ntdiecudorp e srginil u er . hn7Toss e nLdierev o scdi nnaoitaul a nvginilur
5
1- 7tibihxE .v e,Rnoitid d) na.I .v e fRyotilibacilp pea hdtenedao r2b91- 5.6luR .luR-95
ssenis u fbeoul atvekr armi aef h ftsonoitanimret e ndtinavel esrnoisivo rsp tginik a ym0b6
.sesopr ux pal tlr aosftes sealbignat nd ineap yy t nfsaotseretni
dn astnemecnuonor pevitartsinimd a,snoitaluge reh tn idnuo fer aVM Ff osnoitinife dehT
ylp pdaluo hus o,yeul atvekr armi a ffnooitanimret eyd nganisserd d. natInedece rlpaiciduj
eh to tytirohtu acificep sadni fuo ysseln utse trelle sgnilliw/reyu bgnilli wdradnat seht
.yrartnoc
snae mo ny bs i,tnavele rs inoitaula vereh w,snoitcasnar txa temocn if otsi lgniwollo fehT
:evitsuahxe
• ;sesah cnriuapgraB
• ;refsna reterf-x an"titooB"

• ;ses syotllausaC

• ;ytrepo rfnpooitubirtn oeclbatirahC

• ;ytrepor pn ideviece rnoitasnepmoC

• ;ytrepor pn ideviece rsdnediviD

• ;snoitp okcot seeyolpmE

• ;seitrepo r fpeognahcxE

• ;ytrepo rdpegagtr o fmeorusolceroF

• ;ssenis u fbnooitaroprocnI

• ;dezilatip ancoitaropr otcnevlosnI

• ;noitaul ayvrotnevnI

• ;redlohkcot sy bdeviece rytrepor p,noitadiuqiL

• ;seitrepo rspuoir a fvnooitisiuq cma upsmuL

• ;ytrepor pn ideviece rstneR

• ;noitazilatipaceR

• ;ytrepor platne ro tdetrevno cecnediseR

• d n;asthg ikrcotS

6
• .sret lxeahTs
.eula vtekra mria ff onoitinife deh tf ostnemel eeh tezylan awo nlli weW
sdn aeHgna hdClu oyWtrepo rhPci h tWeacirP
e h fteol alsaut c na,aylsuoi v. beOci r"pela sl"acitehtop yeh h stdienif egdni e sbtiahW
eak atms uum o,yelbalia v saein o. fneIul a fvrootacid ntis eeb h etdblu oywtreporp
si hgtnitamit soet n oitga hstrotc a ef. heTci repl alsacitehtop yeh h fteotamit seelbanosaer
.eul atvekr armi a ffnooitinif eed h ntti uto ees reaci replas
dradna ttscerr o ec. hhTs arc oefl a eas obdteredisn o sceil alsacitehtop yeh h,tyllareneG
e h. nteIl ahss a nacgini rdblu otwes sea httnuo mea h stsiesopr urp uro onfoitaul arvof
rell ees h,tnoitcasna retgagtr okmn adbradna tsahsac u,sgnicnan i ffmor olfanoitidart
.stnemya ptnemllatsn ignika ms ireyu beh thguoh tnev ehsa cseviecer
ev aghnicnan irfen w fosomr osfuoir a,vae reatat slea eer h ntyilralucitr a,psra etynec enrI
n istnemya pseviece rrelle seh tybereh w,segagtro myeno mesahcru ps ahcu s,nesira
e hettasnepm o ocdtetalf nyillaicifit r ealbl iewci rep h,tnoitaut ihasc u. nssItnemllatsni
gniul a fvtopecn oec htta hrtebmem e orttnatrop m si. tidIemus skas irretae reg hrt orfelles
ndoes asbi eul a nveisaerc e rdeosaerc nlianoitid d ea. heTci rtpnelaviu qhes a rchos aac
e e .Sderedisno cto ns ignicnani flaicep smor fgnitluser renoissimm o .CsvirroM .iv
dn areyu Bgnilli WaneewteB relle SgnilliW
dn i fmeota t sas ti,iyllaci s? arBell e rsroey ugbnill i sawyiltca xteahW - si h ots
oh wenoemo sdn aytrepor peh tyu bo tstna woh wenoemo shti wtu ostrat sela slacitehtopyh
ottn atw osne ordey ueb h fteisua c? etBnatrop msii h st yi. hyWtrepo rep hltl e ossttnaw
ta hetl aes h rt,oeca lepk adtlu oewl a osrneht i,ell e osttn atw osne ordell ees hdt n,ayub
.eul atvekr armi a ffeovitatneserp e ertb odnlu oewca lepk adtid
eh tmor ftnereffi ds irelle sgnilli wadn areyu bgnilli waf oecneser peh ttah teto nesaelP
.eerge df oen os iecnereffi de h .Tlle sr oyu bo tnoislupmo caf oecnesba
e. esSnosr elpaut cta o,nsnosr elpacitehtop yeh rraell egsnill idw nraey ugbnill iewhT
snommi S. vsetat SdetinU d na seta tdSeti n .Utvhgi r fBeotatsE .iiv s it i,ylgnidroc c A
r orelle slae reh toh wtnavelerri ta h striebmem e orgtni httnatrop m ei. heT rraeyub
redisn otcs unmoitaulav htob relle sgnilli weh t dna to ndluoh su o .Yreyu bgnilli weh t
relle sgnilli weh tgnirong ielih wnoitauq enoitaula veh tf oedi sreyu bgnilli weh tn osucof
e e .S)reyu beh tgnirong ielih wrelle seh tn osuco fylesrevno cro (edis erooM .iiiv
gnie BrehtieN lle Sr oyu Bo Tnoislupmo CrednU
evitatneserpe re bto ndluo wdellepmo ce bdluo wreht oeh tr oytra pen ohcih wredn uela sA
rey ue b h. fteIul atvekr armi affo ,hgi hyllaicifitr ae bdluo wecir peh t,yu bo tdellepmo csi
sih tf oelpmax en .Awo lyllaicifitr ae bdluo wecir peh t,lle so tdellepmo cs irelle seh tf idna
yllaicifitr an agnisua c,lle so tdellepmo cs irelle seh tereh w,ela serusolcero fae bdluow
.eula vwol
7
. noislupm o ncdoes anboitaul asvdibr otfru oeC hhtci h nwsies aycn aem rearehT thgirB si
.evitatneserp etrsuj
f oegdelwon Kelbanosae Rgniva HhtoB
elbacilp peA h ft sosatc atFnaveleR
et anDoitaulaV
egdelwon kelbanosae raeva hrelle sdn areyu bhto btah temuss atsu mela slacitehtopy hehT
.eul a fvnooitatneserp edril ata vo sneil aes h,t t .o fynItrepo rep httuo bsatc aef hfto
e1lpmaxE
e h;tsevres elr ieolbaul asv aehl ars oyftrepo rtpa httc aef h ftdoemrof n siriey uAb
fkoc asl'rell ees h otet uedul arvew ohlc u tamdal o ssyitrepo r ep. htT o snrielles
?snoitalug eeR h ntdienif e sdeaul atvekr armi a tfeal asasi h. stnIoitamrofni
elbanosa eerv arhell ees hdt nraey ueb hhtt otba hstesoppuse repl alsacitehtop yrhuO
stca flanoitidd aneh wsneppa hta h .Weta dnoitaula veh tn ostca ftnavele reh tf oegdelwonk
?et andoitaul aev hrtet fta ueomoc
e2lpmaxE
lacigoloe gaosl as iereh t,evob aelpmax eeh tnI ytilibisso peh tswoh shcih wyevrus
?eul aev httcef ftac asfi hst e. oyDtrepo rtpcejb ues h nttosi xseevres elr itoaht
d isdevres elr ieolbaul advewo htsa hyttrepo rep h ntgonilli rtds etatuo btaahW
?eul atvcef ftac a fafyotilibatcide rep hst e? oyDtrepo rep h nttosixe
ehT snommiS elbanosae rf onoitinife deh tf onoissucsi ddoo gasniatno creilra edeti cesa c
.stca ftnavele rf oegdelwonk stia htw o sneigdelwo neklbanosa e frdoradna trsepo rephT
e rtaa hsttc arfedisn oorctepo r stp,iireht a;ret andoitaul ae v h fstnoawo nykllautca
e h ft sodaetsi xsetc ahfc u ssgan o sl,anoitagitsev neilbanosa ehrguor hdterevocsid
.emi ttah tt awon kyllautc ato nere wyeh tf inev e,eta dnoitaulav
nI niwdl a.BW . fIeotatsE :d itars u eo,hCt
Extract
renoissimm o .Cnviwdl a.BW . fIeotatsE , )e,9g 35a6, 09p4. 219Co-(.m9Te5M91
* * * * *
t itah teerg ato no de w,mial ceh tf otnarong iyllato tere wsrotucex eeh tf inevE
,stes syan asmsess oyp aemtat s. neeAul atvuoht i ewnbosa etra hrt odfluow
tnedece deh tnev er oevitatneserpe rs'desaece deh thcih wf o,elbignatn ir oelbignat
af oespa leh tlitn utnerapp aemoce bto nya mhcih wdn a,erawan ue bya mflesmih
nsas eo,lnnosa etra hr to, fsyitrepo r hp.c hutSa erdet feam ifdtooir elpaitnatsbus
feot aed h ttsaseleul a ev obdti a esyblirassec e tnni arc o,netat see h fttoessa
8
sties se ah,ter es,haere hewu rytlralucitr ass.pii hhtTaed eruta nst iy bhcih weno
.etat see h ftnooitartsinim d faeosru oycranid reo h nteilbarevocs isdi
* * * * *
noitaula veh tf os aelbarevocsi dtu bnwonkn ustca feh tredisno co telbissimre ps it ielihW
er odm nraett armehto nea reat andoitaul aev h ttnawonk nsutne vteneuqesb uesu r,tetad
. nlIaisrevortnoc sirroM gnirruc cyollaut csatne vteneuqesb utsa hrtae l tceid atmru oeC h,t
e h ft soealbaeeser oyflbanosa esrsel ndueredisn o ectb oyn aemt andoitaul aev hrtetfa
e. eeSt andoitaulav se tda ett tS s.iauvncrUaThtI , eftoatsE renoissimmo C. vnoshpeJ d,na
renoissimmo C. vsreywoC .xi
ecalptekraM
tah tdn a,erehwemo secal peka ttsu mevob adessucsi de wela slacitehtopy hehT
s imet itah thcih wnihti wecalptekra meh ts asnoitaluge reh ty bdenife ds i"erehwemos"
.cilbu peh to tdlo sylnommo ctsom
oyttrepo rfmpoe tnfeiaoul atvekr armi ae fhsrtioN …s"eta t)sb(1-1302 . .0§g 2e.RsaerT
tso ms imet ihcu shcih wn itah tnah treht otekra man imet ieh tf oela seh ty bdenimrete deb
s ihcih w***ytrepor pf omet in af oesa ceh tn i,su h .Tcilbu peh to tdlo sylnommoc
me t nihac u fseoul atvekr armi aef h,ttekr almiat eer h ntciilb uep h ytdbeniat byollareneg
".liat e trdal o esdblu omwe tei hhtci h tweaci rep h styitrepo rfpo
froemusn oectamit leu h stoi hrwemots ulciat eer h otetl a osstref ecrilb uep h otetl aeshT
neius s. tirAesahcr ulpaudivid nei hytlirassec etn o snriemots ulciat e er. hyTtrepo repht
omlesnA deredisno cere wsrelewe jliat e .Rsme gtucn uf onoitaula veh tsa w,elpmax ero f,
eh tn idemusno cere wsme gtucn ue h .Tsme gtucn uf osremusno cetamitl ueh te bot
.yrlew e fjsome tginirutcafun a fmsosecorp
,ecalptekra meh tf onoitaco leh tf onoitaredisno csedulcn iecalptekra meh tf otpecno cehT
.tekr almiat eer h rteolaselo hew h,t stia h,ttekr a fmeop yet h stlal eswa
tcaF w asLusreV
nI gnisseM es aec hhtt itwc a ffnooitse u saqnaoitaul advebircs etdru oeC h,treilr adeet i,c
eltti lgnidivor pwal e uor st ttsl,uiiasb e rsto,saaigtafcer r.tsoe aicuh lTlaavitnedecerp
eula vf onoitinife deh ttaht - eula vgninimrete dn ides ue bdluoh stah tnoiretir ce h t - sia
e e .Swa lf onoitseuq renoissimmo C. vsrewoP d na renoissimm o .Cgvaty a.MB.L .x
nI gatyaM :d itars u eo,hCt
tcartxE
renoissimm o .Cgvaty a.MB.L
* * * * *
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