Property Valuation

An Alaska appraiser who determines that an existing commercial building's highest and best use is as a parking lot is suggesting that:

AThe building should be immediately demolished
BThe land value (for a parking lot) exceeds the value of the land plus building as currently improved✓ Correct
CThe property cannot be developed further
DZoning must be changed before the property can be valued

Explanation

If highest and best use as vacant (parking lot) exceeds value as improved (the existing commercial building), the improvements add negative value (they are worth less than the cost to demolish them). The appraiser should reflect this by valuing the land minus demolition costs.

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