Property Valuation

In a depressed market, Arizona comparable sales from 6-12 months ago may need a:

ADownward time adjustment to account for value decline since the sale date✓ Correct
BUpward time adjustment to account for the market having recovered
CNo adjustment since time adjustments are not permitted
DUpward adjustment to bring them to current market levels

Explanation

In a declining market, older comparable sales were made when prices were higher. The appraiser makes a downward time adjustment to bring older sales to current market conditions, reflecting the subsequent price decline.

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