Property Valuation

An Iowa appraiser would use the cost approach as the primary valuation method for:

AAn income-producing strip mall
BA newly constructed school or municipal building with no comparable sales✓ Correct
CA 50-year-old single-family residence in Des Moines
DVacant farmland with active cash rent leases

Explanation

The cost approach is most useful for special-use properties (schools, churches, government buildings) where comparable sales and income data are not available. It is also used for new construction and insurance purposes.

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