What does RCLND and LCF mean in land appraisals?

Question

I have land that has been appraised and I do not understand the codes and abbreviations listed.

Answer 1

RCLND
A method used by the Assessor to value business personal property. It is the cost to
replace an existing property with a property of equivalent utility minus normal
depreciation. (Replacement Cost less Normal Depreciation.)

With LCF, all could find was info about a Land Conservation Fund and Local Condition Factor.

Answer 2

RCLND
A method used by the Assessor to value business personal property. It is the cost to replace an existing property with a property of equivalent utility minus normal depreciation. (Replacement Cost Less Normal Depreciation.)

LCF
Local condition factor