Property Valuation

The cost approach to value is MOST appropriate for appraising:

AIncome-producing apartment complexes
BUnique or special-purpose properties with few comparable sales, such as churches or schools✓ Correct
CSingle-family homes in active residential neighborhoods
DVacant commercial lots

Explanation

The cost approach is most useful for special-purpose properties (churches, schools, government buildings) where there are few comparable sales, or for new construction. It estimates value as land value plus depreciated cost of improvements.

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