Property Valuation

In the cost approach, the appraiser calculates the value of land separately because:

ALand cannot be depreciated for appraisal purposes✓ Correct
BFlorida law requires land and improvements to be valued separately
CLenders require separate land values for all appraisals
DLand value is always higher than improvement value

Explanation

Land is not subject to depreciation in the cost approach because land does not wear out or become obsolete. Only improvements (buildings) are depreciated.

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