Property Valuation

Nebraska county assessors use the 'income approach' to value large commercial properties for tax purposes because:

AIt is required by the Nebraska Real Estate License Act
BIncome-producing properties' values are inherently tied to the income they generate✓ Correct
CThe cost approach is not permitted in Nebraska
DSales comparison data is never available for commercial properties

Explanation

Large commercial and income-producing properties are often valued using income capitalization for assessment purposes, as the primary motivation for investment is income generation rather than personal use.

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