Property Valuation

A North Dakota grain elevator is valued using the cost approach because:

AAll properties are valued using only the cost approach
BIt is a special-use property with limited comparable sales and no significant income to capitalize✓ Correct
CThe income approach is prohibited for agricultural properties
DThe cost approach always yields the highest value

Explanation

Special-use properties like grain elevators, churches, and schools often have limited comparable sales and no direct income stream for capitalization, making the cost approach (plus land value) the most reliable method for estimating value.

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