Property Valuation

In Michigan, the 'abstraction method' (allocation method) of land valuation involves:

AInterviewing local developers for land value opinions
BSubtracting the depreciated value of improvements from the total property value to arrive at land value✓ Correct
CCapitalizing land rent into a land value
DComparing raw land sales only

Explanation

The abstraction (allocation) method estimates land value by subtracting the depreciated cost of improvements from the total property sale price, arriving at the implied land value. It is used when direct land sales are scarce.

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