Property Valuation

In a declining market, a Minnesota appraiser using the sales comparison approach should:

AIgnore the market trend and use the highest comparable sales
BApply a time/market condition adjustment to reflect the declining market conditions✓ Correct
CUse only sales from outside the declining market
DValue the property above current market conditions to protect the seller

Explanation

When market conditions are declining, appraisers must apply time adjustments (market condition adjustments) to comparable sales to reflect current market levels. Using unadjusted sales from a higher market period would overstate value.

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