Property Valuation

A Minnesota appraiser is valuing a special-purpose property (church building). Which appraisal approach is typically most applicable?

ASales comparison approach only
BIncome approach only
CCost approach✓ Correct
DGross rent multiplier method

Explanation

The cost approach is most applicable for special-purpose properties like churches, schools, and government buildings because there are few comparable sales and these properties typically don't generate market rental income. The cost approach estimates land value plus depreciated cost of improvements to estimate total property value.

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