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The Pamphlet Collection of Sir Robert Stout: Volume 48

Land Includes Improvements

Land Includes Improvements.

It may be well to point out that land includes all improvements upon it. Owners in making their returns must take care not to be guided by the valuations under the Land Tax Act, for in these all improvements were deducted in order to arrive at the taxable value. People when assessing their real property must remember that they are to comprise in it every kind of improvement, houses, other buildings, fences, orchards, plantations, &c.; in fact, they must estimate the value of the whole property to sell, less, of course, the personal property which may be on it at the time.