What are the four tests of highest and best use?

Primary tabs ... Valuation Reports present the results of the annual valuation of the assets and liabilities of the Teachers' Retirement System of the State of ... Home · Government · Departments · Departments A to M · Finance · Retirement · NERS Members & Retirees · NERS Annual Financial Reports; Actuarial Valuation ... Jul 13, 2021 ... It is important to identify the intended purpose of the report such as gift or estate, buy/sell agreements, financing, or litigation. The ... Actuarial Valuation Reports & Experience Studies. The valuation reports provide information on the funding status of SURS and include a determination of the ... Dec 5, 2024 ... I am pleased to present to you this report on valuation methods used to value the acreage and shoreline areas within all ... Key numbers regarding employer contributions, funded ratios, and unfunded liabilities were revised as part of the fiscal year 2013 actuarial report. CCCERA Actuarial Valuation Report ... The District is committed to ensuring transparency in pension funding for all stakeholders, including the public, employees, ... Oct 1, 2024 ... We are pleased to provide our formal annual Actuarial Valuation Report as of July 1, 2024, for the North. New Valuation Shows Increase in Funding Status. KPERS' new actuarial valuation report (as of December 31, 2023) found an increase in the System's funding ... Tax Accounting Reports: Compilation of Tax Rates by Code Area, Equalized Rolls - District Valuation Report, Equalized Values by Tax Rate Area, Direct Levy.