Backland theory - real estate - usa - A legal theory that asserts that if there is a partial taking of a tract of land that has different zones of value, that the compensation will be bsed on th property with th lower value (this is even if higher value land is taken). This i provided that the same amount of higher value land can be reestablished after the taking. However if the state is taking the property, the backland theory is not usually applicable because the state is required to pay the full market value.