Property Valuation

In New Mexico, the distinction between 'value in use' and 'market value' is important because:

AThey are always the same
BValue in use reflects the subjective worth to a specific user, while market value reflects what the open market would pay✓ Correct
CValue in use is always higher
DMarket value is used only for tax purposes

Explanation

Value in use is the subjective value to a particular user for a specific use—it may exceed or fall below market value. Market value is an objective, market-derived standard used in most appraisals.

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