Property Valuation

When would a Nevada appraiser most likely use the cost approach as the primary valuation method?

AWhen appraising a 30-year-old single-family home in a mature Las Vegas neighborhood
BWhen appraising a newly constructed school or church where no comparable sales exist✓ Correct
CWhen appraising a highly active rental apartment complex
DWhen appraising a vacant lot for residential development

Explanation

The cost approach is most reliable for new construction and special-purpose properties (schools, churches, government buildings, fire stations) where comparable sales are scarce or nonexistent. For new construction, depreciation is minimal so reproduction/replacement cost closely approximates value.

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