Property Valuation

The cost approach to value is most reliable when appraising:

AOlder residential properties with many comparables
BNew or special-purpose properties with few comparable sales✓ Correct
CIncome-producing commercial buildings
DVacant land in an urban area

Explanation

The cost approach is most reliable for new construction and special-use properties (churches, schools, hospitals) that rarely sell and have few comparables. It is less reliable for older properties with significant depreciation.

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