Property Valuation

In Louisiana, the 'depth factor' in land valuation refers to:

AThe depth of the water table beneath the property
BAn adjustment for lots that differ from standard depth — lots deeper than standard may have diminishing value per additional foot✓ Correct
CThe geological depth of mineral deposits
DThe distance from the street to the building setback line

Explanation

The depth factor accounts for the relationship between lot depth and value. Front feet are most valuable; additional depth beyond standard lot dimensions adds value at a diminishing rate, following recognized depth tables.

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