FATORES E CRITÉRIOS DE AVALIAÇÃO DE TERRENOS EM ÁREA DE INCORPORAÇÃO: REVISÃO TEÓRICA E ESTUDO DE CASO EM RECIFE-PE

Abstract

The appraisal engineering is of fundamental importance for various types of services such as guarantees, judicial decisions, updating tax rates such as property tax (IPTU), easements, and expropriation. This study examines methods and ways to evaluate land located in real estate development zones through theoretical study, 1móvel1 to a real case in the city of Recife, Brazil. Based on this study, it was possible to discuss the behavior of variables that influence the value of the land, validating the results through various tests proposed by inferential statistics, thus achieving plausible results that generated confidence due to their logical and mathematical basis. The research obtained a Level II Precision and Level III Grounding in the appraisal 1móvel1 f the study, which, according to NBR 14.653, is a valid and accurate result that can be used for various purposes.