| 總結: | The municipalities, faced with the obligation to generate property appraisals, have predominantly used the comparison method, characterized by submitting to the distortions of the land market, excluding the explicit consideration of factors that value it. This article presents a method of valuing urban land massively, based on the generation of land rents that value the property and that in its capitalized form are expressed in its price. Through the application in the city of Cuenca, a set of procedures is established for the determination of the base unit price, identifying for this the capital incorporated into the land in infrastructures and equipment, and quantifying the most relevant primary and secondary rents from the expressions of the spatial structure of land uses linked to their generation. The results obtained show that the theory of land rent is applicable to the massive valuation of urban land for cadastral purposes, obtaining a significant degree of understanding of the conformation of land prices in the city associated with their dynamics.
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