Property Valuation

In Louisiana, 'economic life' of an improvement in appraisal refers to:

AThe number of years the building has existed
BThe period over which improvements contribute to the value of the property (i.e., the period during which they are economically beneficial)✓ Correct
CThe remaining physical life before the structure collapses
DThe depreciation period for tax purposes

Explanation

Economic life is the period over which improvements to land contribute positively to the property's value — when the improvements generate more income than the cost to maintain them. It is generally less than the physical or tax depreciation life.

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