Property Valuation

The principle of substitution states that a buyer will pay no more for a property than the cost of:

ABuilding an identical structure on a different lot
BAn equally desirable substitute property✓ Correct
CReplacing all improvements at today's prices
DThe assessed value as determined by the county

Explanation

The principle of substitution states that an informed buyer will pay no more for a property than the cost to acquire an equally desirable substitute property. This principle underlies the sales comparison approach.

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