Property Valuation

The cost approach to value in Alabama is best used for:

ASingle-family homes in established neighborhoods
BIncome-producing rental properties
CNew construction and special-use properties like churches✓ Correct
DRaw land without improvements

Explanation

The cost approach is most appropriate for new construction (where depreciation is minimal) and special-use properties like churches, schools, and government buildings that rarely sell and have few comparable sales.

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