Property Valuation

In the cost approach, 'land value' is determined separately by:

ASubtracting depreciation from reproduction cost
BUsing the sales comparison approach with comparable land sales✓ Correct
CCapitalizing the land's income
DApplying the assessed value ratio

Explanation

In the cost approach, land is valued separately using the sales comparison approach (comparing with recent sales of comparable vacant land), then added to the depreciated improvement value.

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