Property Valuation

Iowa agricultural land values differ significantly from urban residential values primarily because:

AIowa farmland is exempt from all valuation standards
BFarmland value is driven by productivity, commodity prices, and investment demand, not local comparable home sales✓ Correct
CFarmland is always worth more per acre than urban land
DIowa law prohibits using the sales comparison approach for farmland

Explanation

Farmland valuation is driven by agricultural productivity (CSR2 ratings, tillable acres, drainage), commodity prices (corn and soybean), and farm income. These factors differ substantially from urban residential markets.

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