Property Valuation

In Ohio, the 'land residual technique' and 'building residual technique' are used in the income approach to:

ADetermine the depreciation of improvements
BSeparately determine the value attributable to land or to improvements in an income-producing property✓ Correct
CCalculate the effective tax rate on improvements
DEstimate the gross income of a property

Explanation

These residual techniques separate the total property value into its land and building components by capitalizing the income attributed to each. They are useful when one component's value is known.

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