Data collection to determine the type, quality, and overall characteristics of the property provides a foundation for making reasonable estimates of value.  The data available will also dictate the method or methods that can be employed to value the golf course property.

To gain full value from the data collected, the assessor must organize the data so that meaningful comparisons can be made and valuation conclusions drawn.  By collecting sufficient data on a variety of types and classes of golf courses and organizing the data into classes, it becomes possible to establish typical characteristics and values attributable to each classification for both income and cost estimates.