Property Valuation

In Arizona, when appraising a property in a 'declining market,' the appraiser must:

AUse only sales that occurred in the most active period of the market
BGive special attention to the trend of values, typically giving more weight to very recent sales and making adjustments to reflect the declining market conditions✓ Correct
CValue the property at the owner's original purchase price
DUse only pending sales rather than closed sales as comparables

Explanation

In a declining market, appraisers must adjust for market conditions (time adjustments). More recent sales receive greater weight, and adjustments are applied to older comparables to reflect the downward trend.

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