Property Valuation

The cost approach to value is MOST appropriate for:

ASingle-family homes in active markets
BSpecial-use properties with few comparables, like schools or churches✓ Correct
CCommercial retail centers
DVacant land

Explanation

The cost approach is most useful for special-use or unique properties with limited sales comparables, such as schools, churches, or government buildings, because it values the property based on replacement cost less depreciation.

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