`Depth Tables` are a set of percentages indicating the proportion of site value attributable to each additional amount of depth in the lot. These tables help in understanding and appraising land value, especially when the depth of the lot exceeds standard dimensions.
An appraisal principle stating that the value distribution of a uniformly deep commercial lot is such that 40% lies in the front quarter, 30% in the next quarter, 20% in the third quarter, and 10% in the last quarter. This rule is essential in assessing property value for compensation in eminent domain cases.
