Property Valuation

The principle of anticipation holds that value is determined by:

AThe cost incurred to produce the property
BThe present value of anticipated future benefits✓ Correct
CComparable sales in the immediate area
DThe current replacement cost of improvements

Explanation

The principle of anticipation states that value equals the present value of the future benefits (income, enjoyment, proceeds of sale) that are expected to be derived from the property.

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