ABSTRACT
This chapter begins with a short explanation of the Dutch act on the assessment of real estate, followed by a theoretical approach of the computer assisted mass appraisal (CAMA) systems. It demonstrates that some practical examples of computerized systems on real estate in the municipalities of Amsterdam, Rotterdam and the Hague. CAMA techniques are of interest to local authorities because they have the obligation to levy local taxes on almost all the properties within their municipal boundaries. The chapter describes the development of the expert system TAXES by the Dutch association of real estate agents (NVM) and the Dutch Organization for Applied Scientific Research. One of the major conditions for becoming a member of the NVM is to comply with the obligation to exchange information. Under certain conditions the segmentation method used in TAXES can offer great opportunities for the valuation of owner occupied houses and rental houses.
