Property Valuation

In Arizona, the 'land residual technique' in appraisal is used to:

ADetermine the land value when only the improvement value is known
BSeparate the income attributable to the land from the total property income to estimate land value✓ Correct
CAllocate land costs for tax purposes
DCalculate property tax based on land value alone

Explanation

The land residual technique estimates land value by subtracting the income attributable to the improvements (based on their cost and appropriate return rate) from the total property income, with the residual income capitalized to indicate land value.

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