Property Valuation

When appraising a historic property in Arkansas, the appraiser must consider:

AOnly the cost to demolish and rebuild
BThe impact of historic designation on use restrictions and any tax credit benefits✓ Correct
COnly the income approach
DThe opinion of the State Historic Preservation Office as final value

Explanation

Historic designation may restrict alterations, create eligibility for tax credits and grants, and affect marketability. Appraisers must consider both the restrictions and the benefits when valuing a historic property.

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