Property Valuation

In New Mexico, an appraiser is asked to estimate the 'value in use' of a specialty property (e.g., a church or school). This value differs from market value because:

AValue in use is always higher than market value
BValue in use estimates the property's worth for its specific current use to a specific user, while market value estimates the price in an open, competitive market✓ Correct
CValue in use ignores the cost approach
DMarket value is used only for residential properties

Explanation

Value in use measures the utility of a specific property to a specific user for a specific purpose, which may differ significantly from market value (the price in an arm's length transaction between informed buyers and sellers). Specialty properties often have limited market value relative to their value in use.

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