Manuscripts should be paginated and double-spaced with standard margins. The cover page should contain the author(s) name and affiliation, mailing address, phone and fax numbers, and email address. The first page of text should show the title but not the author(s) name or affiliation.

Executive Summary    A synopsis of not more than 100 words, summarizing the purpose, method and findings, should precede the article text.

Headings    Primary, secondary and tertiary headings should be indicated by numbering or in outline fashion (i.e., I., II., A, B, C, i, ii, etc.). Such outlining/numbering is for editorial purposes only and will not appear in print. Do not refer to section numbers in the text.

Exhibits    Tables and figures (camera-ready art, or sharp, clean copies) must be titled and numbered consecutively as exhibits with Arabic numbers. Please check that the text contains a reference to each table or figure. When exhibits are done on oversize paper, submit the oversize paper rather than a reduction. Verify that all numerical amounts add up to totals shown in the exhibits, that significant digits are rounded to their meaningful places, that the exhibit title, column heads, captions, notes, etc. are clear and to the point. As for figures, the author(s) must make certain all plotting points are sharp and clear. Do not use fine lines. Each exhibit should have a source identifier if the source is other than the author(s). Place all exhibits-one per page-at the end of the article.

Mathematical Proofs, Equations   Lengthy mathematical proofs and extensively detailed mathematical tables should be placed in an appendix (or omitted entirely) and the author should make every effort to explain the meaning of such proofs. Equations should be displayed on a separate line, centered and numbered consecutively at the right margin, using Arabic numerals in parentheses. Greek letters should only be used selectively. The author must differentiate clearly between the letter l (ell) and the numeral 1 (one), the letter o (oh) and the numeral 0 (zero) with marginal notations.

Notes (endnotes)    Notes in the text must be cited consecutively. They should be presented on a separate page, double-spaced for insertion before the reference section. Notes should be used only when the material cannot be included in the text. They should be limited in number and brief. Notes to exhibits must also be double-spaced and typed at the bottom of the separate exhibit page.

References    References must be presented double-spaced, on a separate page, alphabetically by the last name of the author. References must be dated, and the citation in the text must correspond to these dates. For example, citations to publications in the text should appear as follows: Shilton et al. (1992) report that ..., or The evidence has been fairy well documented (Deutsch, 1992; and Sears and Wei, 1985). The author(s) should take particular care to make certain there is a reference for every in-text reference citation and especially, that there is consistency with regard to dates and the spelling of author names.

Examples:
Deutsch, C.H., Commercial Property: Retail Space; For Retailers, It's Space-Sale Season for Hard-Put Landlords, The New York Times, January 26, 1992, 10:1.
Judge, G. G., W. E. Griffiths, R. Carter Hill, H. Lutkepohl and T.-C. Lee, The Theory and Practice of Econometrics, New York: John Wiley, second edition, 1985.
Kinnard, W. N., Tools and Techniques for Measuring the Effects of Proximity to Radioactive Contamination of Soil on Single-Family Residential Sales prices, paper presented at the Appraisal Institute Symposium, October, 1991.
Mills, E. S., The Value of Urban land, in H. S. Perloff, editor, The Quality of the Urban Environment, 229-53, Baltimore: Johns Hopkins, 1971.
Sears, S. and J. Wei, Asset Pricing, Higher Moments, and the Market Risk Premium: A Note, Journal of Finance, 1985, 40, 1251-53.
Shilton, L., W. O'Connor, J. Teall and J. R. Webb, Real Estate Taxation and Commercial Loan Underwriting, Decision Sciences, 1992, 23:5, 1162-73.

Acknowledgment   Authors who wish to include a brief acknowledgment should insert it below their affiliation/address information on the cover page.