Which of the following is NOT one of the four governmental restrictions?

Market value represents the price at which a property would sell under normal conditions in an open market, based on what buyers and sellers are willing to agree upon. It is an economic concept that reflects the interaction of supply and demand rather than a governmental restriction imposed on property ownership or usage.

On the other hand, the other options—eminent domain, policing power, and taxation—are all forms of governmental restrictions. Eminent domain allows the government to take private property for public use, provided that just compensation is given to the owner. Policing power refers to the authority of the government to create regulations that promote the health, safety, morality, and general welfare of the public. Taxation is the government's right to impose fees on properties to fund public needs and services. These three options illustrate the various ways in which government can exert control over property use and ownership, while market value does not fall into this category.