Property Valuation

When a Maine appraiser uses the cost approach, the value of the land is estimated:

AAs zero (land is not separately valued)
BSeparately from improvements, using comparable land sales✓ Correct
CAs 20% of the total property value by default
DBased on the tax assessment only

Explanation

In the cost approach, land and improvements are valued separately. Land is estimated using comparable vacant land sales (land does not depreciate), while improvements are valued at replacement cost minus depreciation.

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