Property Valuation

In NC, a 'fee simple absolute' interest has what effect on appraisal value compared to a 'fee simple subject to restriction'?

ABoth have identical value
BFee simple absolute is typically more valuable because it carries fewer restrictions on use✓ Correct
CFee simple subject to restriction is always worth more
DThe type of ownership does not affect market value

Explanation

Fee simple absolute provides the most complete ownership rights — no conditions or restrictions limit the owner's use or alienation. Restrictions or conditions typically reduce market value by limiting the owner's flexibility.

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