V (a) in (b) "tržna vrednost" pomeni ceno, po kateri se premoženje lahko proda na podlagi zasebne pogodbe, sklenjene med prodajalcem in kupcem na čisti poslovni podlagi na dan ocenjevanja, pri čemer se predpostavlja, da je premoženje ponujeno na javni dražbi, da tržni pogoji omogočajo urejeno odprodajo in da je za dogovore o prodaji na razpolago dovolj dolgo obdobje glede na naravo premoženja;
In both (a) and (b) 'market value' shall mean the price at which the property could be sold under private contract between a willing seller and an arm's-length buyer on the date of valuation, it being assumed that the property is publicly exposed to the market, that market conditions permit orderly disposal and that a normal period, having regard to the nature of the property, is available for the negotiation of the sale;