Property Valuation

When appraising an Iowa farm, the appraiser values the dwelling separately from the agricultural land because:

AIowa law requires separate valuations for all property types
BThe land and residential improvements may appeal to different market segments with different valuation approaches✓ Correct
CFarm buildings are always depreciated to zero for appraisal purposes
DAgricultural land is exempt from appraisal requirements

Explanation

Farm appraisers often analyze the tillable land, pasture, woodland, farmstead, and dwelling separately because they have different contributory values and may attract different buyers.

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