Property Valuation

In North Dakota, the 'cost approach' is particularly useful for valuing:

AInvestment properties where income is the primary value driver
BSpecial-purpose properties and new construction where comparable sales are limited✓ Correct
CVacant land only
DProperties that are at least 50 years old

Explanation

The cost approach is most reliable for special-purpose properties (churches, schools, government buildings) with few comparable sales, and for new construction where depreciation is minimal. It can also provide a check on value for standard properties where sales and income data support other approaches.

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