Article: The sales comparison approach and timberland valuation.

The sales comparison approach is a valuation technique that has been used as a secondary method for valuing timberlands by market participants. Generally, buyers and sellers have relied on the income approach (conversion return) method when valuing timberlands because information pertaining to log prices, logging costs, taxes, and replanting expenditures can be obtained with relative ease by both parties.

As part of the process of preparing a market value for a particular property, real estate appraisers have been required to perform a sales comparison approach. This method, coupled with an income approach, forms the basis of a market valuation for timberland.

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