Which is NOT an accepted method of land valuation?

The correct choice identifies linear regression as not being an accepted method of land valuation in the context provided.

While linear regression is a statistical method that analyzes the relationship between variables, it might not be explicitly recognized as a formal method of land valuation. In contrast, other methods such as anticipated use or development, sales comparison, and capitalization of ground rent are established approaches used by tax assessors in determining land values.

Anticipated use or development considers future potential and how that impacts land value. The sales comparison method involves looking at recent sales of comparable properties to establish value, which is a widely accepted practice in real estate valuation. Capitalization of ground rent evaluates the present value of future income from the land, which is applicable in specific scenarios, such as when the land is leased.

Recognizing that linear regression is more of a tool for analysis rather than a direct approach to valuing land helps clarify its role in the broader context of land valuation methods.