Property Valuation

In the sales comparison approach in New Mexico, which type of sale should be excluded from consideration as a 'comparable'?

AA sale between an unrelated buyer and seller both knowledgeable about the market
BA sale between a bank and a buyer following a foreclosure (non-arm's-length)✓ Correct
CA sale that occurred 3 months ago
DA sale within the same neighborhood

Explanation

Comparables must be arm's-length transactions. Foreclosure sales, sales between relatives, or sales under duress may not reflect market value and should be excluded or used cautiously.

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