Property Valuation

In North Dakota, which of the following BEST describes 'economic life' of a building?

AThe number of years since the building was constructed
BThe remaining period over which the building's improvements contribute positively to the property's value✓ Correct
CThe useful life for federal income tax depreciation purposes only
DThe term of the current lease on the property

Explanation

Economic life (or useful life) is the period over which improvements add value to the underlying land. When improvements no longer contribute positively to value (i.e., demolition and replacement would be economically justified), the economic life has ended.

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