Property Valuation

When appraising a new Nebraska subdivision, an appraiser establishing land values might use the:

AIncome approach for all lots
BSales comparison approach using recent sales of similar vacant lots in comparable subdivisions✓ Correct
CCost approach to estimate land value only
DAssessed value as the primary indicator

Explanation

Land is typically valued using the sales comparison approach — comparing recent sales of similar vacant parcels after adjusting for differences in location, size, utilities, and access.

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