Property Valuation

The principle of substitution states that:

AProperty values are determined by government assessment
BA buyer will not pay more for a property than the cost of acquiring an equally desirable substitute✓ Correct
CHighest and best use always equals current use
DProperty values always increase over time

Explanation

The principle of substitution is the foundation of all three appraisal approaches: a rational buyer won't pay more for a property than the cost of an equivalent substitute, whether built (cost approach), bought (sales comparison), or replacing income (income approach).

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