Hi, The assessed value really has nothing to do with market value.? Assessed value is the value that the?county has?placed on the property to be able to tax you.? While they are supposed to be?somewhat comparable, they usually are not.? Your best bet is to contact a trusted real estate professional in your area and have them run comparables for sold properties in the?same area as the lot.? Remember that market value is determined by what a person is willing to pay for something.
Source: http://www.zillow.com/advice-thread/Raw-land-value/473104/
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