Property Valuation (alternative)

The Maryland appraisal principle of 'anticipation' holds that value is created by:

APast sales of comparable properties
BThe expectation of future benefits — income, amenities, or appreciation✓ Correct
CCurrent replacement cost of the building
DThe current assessed value by SDAT

Explanation

The principle of anticipation states that value is the present worth of anticipated future benefits. Buyers pay today based on what they expect the property to deliver in the future.

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