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CABARRUS COUNTY 2012 APPRAISAL MANUAL <br />LAND APPRAISAL PROCEDURES <br />PREFACE <br />Land values are derived primarily by the sales comparison method. It is, therefore, important that certain factors <br />be accurately shown and considered. These factors include location, size, topography, present use, highest and <br />best use, etc. The following chapter describes procedures for recording these important elements and <br />determining land values. <br />Cabarrus County — 2012 Revaluation LAND APPRAISAL PROCEDURES 4- 1 <br />Attac1Wgnnjimber 6 <br />G -3 Page 294 <br />