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Immovable property valuation is the process of determining the market value of land, buildings, structures, residential and commercial premises, work-in-progress objects, and other immovable assets. It involves analysis of location, size, condition, infrastructure, and other factors, as well as comparison with similar market assets. Immovable property valuation is conducted for the purposes of sale, purchase, insurance, taxation, lending, investment, or accounting. The valuation report can also serve as evidence in legal disputes or be submitted to notaries for inheritance cases to determine property value, heirs’ shares, and the calculation of state fees.