Property Valuation

In Indiana, 'market value' as used in appraisal is best defined as:

AThe price a seller is asking for a property
BThe price a willing buyer would pay a willing seller with both having full knowledge and no undue pressure✓ Correct
CThe assessed value established by the county assessor
DThe replacement cost of improvements minus depreciation

Explanation

Market value is the most probable price a property would sell for in an arm's length transaction, where both buyer and seller are knowledgeable, acting in their own interests, and not under undue compulsion to buy or sell.

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