Property Valuation

The cost approach to appraisal is MOST reliable when:

AThere are many comparable sales in the area
BThe property is income-producing and has stable cash flows
CThe property is new construction or has unique improvements with few comparables✓ Correct
DThe subject property is vacant land

Explanation

The cost approach is most reliable for new construction (where depreciation is minimal) and unique properties with few comparables, such as churches, schools, or special-use facilities.

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