The International Valuation Standards market value basis of valuation is consistent with other discussions of market value in professional standards. USPAP itself does not contain a citable definition of market value. It describes market value instead.
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Somerset was first settled in 1798 by Thomas Hansford and received its name from Somerset County, New Jersey, where some of the early settlers had formerly lived. Somerset became the Pulaski County seat in 1802, and it was incorporated as a city in 1887. A significant Civil War battle was fought in January 1862, at Mill Springs (now Nancy) about 8 miles (13 km) west of Somerset, and a museum is at the site. A smaller battle was fought nearby at Dutton's Hill in 1863. The completion of Lake Cumberland in 1950 transformed Somerset from a sleepy rural community into one of the largest recreation centers in Kentucky, drawing more than 1.7 million visitors annually, especially between the Memorial and Labor Day holidays.