Property Valuation

In Oklahoma's rural areas, the land residual technique for valuing agricultural land separates:

AMineral values from surface values only
BThe value attributed to the land from the value attributed to improvements (buildings, irrigation systems), allowing the land component to be valued based on its contribution to agricultural productivity✓ Correct
CAnnual crop income from land value
DThe assessed value from the market value

Explanation

The land residual technique attributes the total property value to its components — land and improvements. After subtracting the value of buildings and improvements, the remainder represents the land's value.

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