A Study on the Assessment Procedure in Determining the Money Used for Settling Replotting Accounts
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Accession number;03A0495279
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| Title;A Study on the Assessment Procedure in Determining the Money Used for Settling Replotting Accounts |
| Author;
MORITA MASARU
(Zenkokutochikairyojigyodantairengokai)
HIROTA JUN'ICHI
(Iwate Univ., Faculty of Agriculture, JPN)
SATO YOHEI
(Univ. Tokyo, Graduate School, JPN)
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Journal Title;Transactions of the Japanese Society of Irrigation, Drainage and Reclamation Engineering
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Journal Code:S0345A
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ISSN:0387-2335
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VOL.;NO.225;PAGE.295-301(2003)
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| Figure&Table&Reference;REF.13 |
| Pub. Country;Japan |
| Language;Japanese |
| Abstract;There has been no official, standard assessment procedure for use in determining the money used for settling replotting accounts. To cope with the situation, the Japan Land and Water Association formed a Study Committee, which has assembled the concepts suitable for such a procedure and has issued a report to the public in March 2001. This study, based on the above mentioned report, states that the assessment procedure must be formed in such a way that the amount due is always equal to the amount to be collected, because the legal factors, the bounds and the payment due which form a basis of designing a framework of procedure should always be balanced as shown as in a balance sheet. This study further states that the standard assessment procedure in liquidation when replotting must incorporate the following four steps; 1) Evaluation of the land, 2) Assessment of the estimated value of the land, 3) Adjustment of differences of estimated values, and 4) Determination of the amount due upon liquidation. In conclusion, this study addresses issues which have been difficult in the valuation process, including the matter of how to adjust differences of estimated values. (author abst.) |
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