DOR reg Ch 9-4(a) (xix) "Land Economic Area (LEA)": A geographic area that may encompass a group of neighborhoods, defined on the basis that the lands within its boundaries are more or less equally subject to a set of one or more economic forces that largely determine the value of the lands within this area.
(vi) Land Appraisal. Within any LEA any data points of Assessed Valuation when plotted against land area prior to applying land attribute adjustments, should fit a regression line which is derived from the sold properties. The equation of the regression lines is used to assess the land value of all sold and unsold properties in the LEA. Each stratum within the LEA should have only one regression line for all its parcels.