Property Valuation

In NH, a property's 'market value' as defined for appraisal purposes assumes:

AA distressed seller who must sell immediately
BA willing buyer and willing seller acting prudently in an arm's length transaction with adequate market exposure✓ Correct
CThe highest price any single buyer would ever pay
DA value set by the municipality's assessor

Explanation

Market value assumes a willing, knowledgeable buyer and a willing, knowledgeable seller acting in their own best interests in an open and competitive market with reasonable exposure time, with neither party under compulsion to buy or sell. Distressed or foreclosure sales typically do not reflect market value.

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