Property Valuation

A NC appraiser who values a property using data from a declining market (falling prices) will need to make a 'time adjustment' that is:

APositive (upward) to reflect that older sales were at higher prices
BNegative (downward) to reflect that older sales were at higher prices than current values✓ Correct
CNo adjustment needed in a declining market
DEqual to the annual depreciation rate

Explanation

In a declining market, older comparable sales occurred when prices were higher, so a negative (downward) time adjustment is applied to those comps to reflect current lower market conditions.

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