leasehold value

leasehold value. The value of a leasehold interest. • This term usu. applies to a long-term lease when the rent paid under the lease is lower than current market rates. Some states permit the lessee to claim the leasehold interest from the landlord in a condemnation proceeding, unless the lease prohibits such a claim. Other states prohibit these claims by statute. See LEASEHOLD INTEREST ; NO-BONUS CLAUSE.

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词条贡献者

译者Susanne，世界顶尖法学院国际税法专业，擅长翻译各种与联邦税务纠纷相关的法律文件。