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The Highest and Best Use of Agricultural Land in a Multifunctional Land Market, Evidence from South Africa

Journal of Modern Accounting and Auditing 2011年第3期7卷 276-288页

作者： lozelle reed Theo Kleynhans Council for Scientific and Industrial Research South Africa Stellenbosch University South Africa

Agricultural land has conventionally been perceived primarily as a production factor. For this reason the highest and best use （HBU） of such land was considered to be agricultural production for income purposes. The transition towards a multifunctional agricultural land market, where alternative uses--such as for lifestyle purposes--is evident, has challenged this view. Lifestyle buyers of farms often focus on a variety of characteristics of agricultural land which are not necessarily related to income but usually more intangible and subjective, which pose a measurement problem for valuers. The continued use of familiar traditional farming characteristics when valuing agricultural properties where lifestyle motivations are present, and the exclusion of less measurable characteristics, means that the market sales comparison method cannot be executed accurately. This study used a mixed methods research strategy to determine whether valuers use characteristics mainly related to agricultural production as HBU in valuations of agricultural properties bought for lifestyle purposes, and to identify the value attributes of farms that attract lifestyle buyers （and whether these differ from production oriented buyers）. This was done in an intensive and extensive agricultural area within the Western Cape Province of South Africa. Results indicate that valuers use familiar production related characteristics when valuing farms bought for lifestyle purposes, while lifestyle and production oriented buyers also interpret the value attributes of agricultural properties differently. For this reason a multiple perspective approach to agricultural land valuations where the HBU is uncertain is proposed.

关键词： lifestyle buyers multifunctionality highest and best use

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