THE VALUATION OF LANDFILL SITES Available to Purchase

It is unlikely that, as yet, a paper on this subject is of wide general interest. However, it would seem that the assessment of landfill sites will become a more common valuation exercise, particularly for those involved with the mineral extraction industry. Responsible landfill waste disposal was primarily in the control of local authorities, but there has been an emergence of privately operated waste disposal companies over recent years and an awareness of the commercial potential of such operations has developed. Therefore, a need to appreciate values in the context of all aspects of practice, whether for sale, purchase, asset valuation or tax computation, is becoming more relevant to the general practitioner.