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Does vacant land count as a house or what is the ruling here? Is the future value of the building taken into account?

April 26, 2017account building future House land ruling vacant value

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Does vacant land count as a house or what is the ruling here? Is the future value of the building taken into account?

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Kindy note that vacant land does not count as a house as long as the client does not have any building permits and building plans confirming that the land will be developed into property where the client would be able to reside.