land reference value (RE)
Example: Real Estate Management (RE)
In Germany, the appraiser for cities and communities sets land prices
annually using data collected on puchases of land in the area. The land
reference value is published and can be obtained from the goverment
offices at the city and county level. The land reference value provides assistance in valuating real estate.
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Source: https://help.sap.com/doc/saphelp_glossary/latest/en-US/35/2a7f1dd9685cd5e10000009b38f974/content.htm