Property Valuation

Land value in the cost approach to appraisal is estimated as if the land were:

AAt its current improved value
BVacant and available for its highest and best use✓ Correct
CUnder its current zoning restriction
DWorth the same as comparable improved properties

Explanation

In the cost approach, land is valued separately as if it were vacant and available for its highest and best use. This land value is then added to the depreciated cost of the improvements to produce a total value indication.

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