Property Valuation

In Louisiana, the 'effective age' of a building in an appraisal refers to:

AThe number of years since the building permit was issued
BThe age indicated by the building's condition and utility — may differ from actual/chronological age if well-maintained or poorly maintained✓ Correct
CThe age for property tax assessment purposes
DThe age as recorded on the original plat

Explanation

Effective age reflects the building's apparent condition relative to its chronological age — a well-maintained older building may have a younger effective age, while a neglected newer building may have an older effective age.

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