Property Valuation

The principle of substitution states that a buyer will pay no more for a property than:

AIts assessed value for tax purposes
BThe cost of building a comparable replacement property✓ Correct
CThe original purchase price paid by the seller
DThe amount the seller owes on the mortgage

Explanation

The principle of substitution underlies all three approaches to value: a buyer will pay no more for a property than the cost of acquiring an equally desirable substitute property. This principle sets the upper limit of value.

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