Property Valuation

In Louisiana, which of the following is a characteristic of 'value in use' as opposed to 'market value'?

AValue in use is always higher than market value
BValue in use is the value of a property to a specific user based on their particular use — it may differ significantly from market value which reflects the general market✓ Correct
CValue in use is always lower than market value
DValue in use is the assessed value for tax purposes

Explanation

Value in use reflects the value of a property for a specific user's particular purpose (e.g., a factory's value to the company that uses it in production). This may be higher or lower than market value, which reflects the value to typical market participants.

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