Property Valuation

Which of the following BEST defines 'market value' as used by Arizona appraisers?

AThe price a property was most recently listed for
BThe most probable price a property would bring in a competitive and open market under all conditions requisite to a fair sale✓ Correct
CThe assessed value assigned by the county assessor
DThe insurance replacement value of the improvements

Explanation

Market value is the most probable price a property would sell for in an arm's-length transaction between a willing, informed buyer and seller, neither under compulsion to act, with reasonable market exposure.

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