Improved land

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Improved land

Building sites which have water and sewage connections available and access to streets and telephone, gas, and other electrical services.

improved land

Land which has been provided with water, sewers, sidewalks, and other basic facilities for residential or industrial development.
References in periodicals archive ?
Tax advisers can review prior-year returns and documentation to determine if land improvements were correctly classified, and if bonus depreciation is available.
To equip farmers with knowledge and skills in land improvement practices
Classifying an assets a land improvement rather than as a building will have a tremendous impact on a taxpayer's tax liability.
Under an accelerated method, 15% of this amount is attributable to personal property (depreciable over five years) and 5% to land improvements (depreciable over 15 years).
Contract is awarded as a result of up to 12 (twelve) at the lowest cost provider framework agreement amending the forest department of forest roads and land improvement systems serving the road construction and renovation project, and plans to order refurbishments.
Increased intensification of agriculture over the past 75 years has meant that most of the low nutrient grasslands required by these fungi have been destroyed through ploughing and land improvement.
Pursuant to this contract, Wison Engineering will be responsible for the site preparation procurement and construction of land improvement, new tankers, administrative buildings and temporary facilities for the Deep Conversion Project.
com)-- Club Colors, a full-service brand management solutions provider specializing in the distribution of promotional products and branded apparel, is pleased to announce a long-term, exclusive partnership with Land Improvement Contractors of America (LICA), a trade association representing contractors from across the nation who are actively involved in the professional conservation of soil and water.
The YESS grant enabled Sion to make essential investment on his new tenancy, including 75 acres of land improvement.
As with many similar hill farms, it collected land improvement grants in the 1970s.
The remaining seats on the 2011 board are filled by Mark Brink of Brinks Land Improvement, Gilbert Castro of Castro Construction, Bob Harty of Harty's Construction Site Cleanup, Mark Lawrence of Scholls Development, Curt Rasmussen of New York Life, Lloyd Tolbert of Tolbert Associates LLC, and Eli Volem of Energy Trust of Oregon.
The second component aims to raise awareness among farmers on the latest land improvement and crop production technologies.