Property Valuation

A 'retrospective appraisal' values a property:

AAt a future effective date
BAt a past effective date, often used in estate, tax, or litigation matters✓ Correct
CAt the current date only
DAt the average of past and present values

Explanation

A retrospective appraisal establishes market value as of a past date, commonly needed for estate tax returns, divorce settlements, or litigation where value at a prior date is relevant.

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