Property Valuation

When appraising a New Hampshire property, the appraiser must consider whether the property's current use is the highest and best use. If not, the appraiser must:

AAppraise it only at its current use value
BAppraise it based on the highest and best use, noting the difference from current use✓ Correct
CDecline to appraise the property
DRequire the owner to change the use before appraising

Explanation

If current use is not highest and best use, the appraiser should identify the highest and best use and may note the difference. The appraisal reflects the market value, which is based on highest and best use.

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