Property Valuation

The cost approach to value is most useful for appraising:

AIncome-producing retail centers
BSpecial-use properties with no comparable sales (e.g., schools, churches)✓ Correct
CResidential properties in active markets
DAgricultural land

Explanation

The cost approach is particularly useful for special-use properties (churches, schools, government buildings) where there are few comparable sales and no income stream to capitalize.

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