Section 5(1)(b) in Tamil Nadu Stamp (Constitution of Valuation Committee For Estimation, Publication And Revision of Market Value Guidelines of Properties) Rules, 2010
(b)In the case of house sites -(i)The general value of house site in the locality;(ii)Nearness to road, railway station, bus route;(iii)Nearness to market, shops and the like;(iv)Amenities available in the place like public offices, hospitals and educational institutions;(v)Development activities, industrial improvements in the vicinity;(vi)Land tax and valuation of sites with reference to taxation records of the local authorities concerned;(vii)Any other features having a special bearing on the valuation of the site;(viii)Any other special features like bore-well in addition to public water supply, lawn, garden and swimming pool.