Property Valuation

Indiana's Point-in-Time valuation requires the appraiser to determine value as of:

AThe current date only
BA specific effective date — which may be current, retroactive (past), or prospective (future)✓ Correct
CThe date of the most recent sale
DThe date the report is delivered

Explanation

Appraisals are time-specific — the appraiser must identify an effective date for the value opinion. This may be current (as of the appraisal date), retrospective (a past date), or prospective (a future date).

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