Property Valuation

An appraisal with a retrospective (historical) effective date is used in which context?

AA refinance appraisal for current market conditions
BEstate settlement, condemnation, or litigation cases requiring a value opinion as of a past date✓ Correct
CNew construction appraisals
DForeclosure auctions

Explanation

A retrospective appraisal provides a value opinion as of a past date, used in estate tax settlements, divorce proceedings, condemnation cases, or litigation involving historical property values.

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