Property Valuation

The cost approach to value is most reliable for appraising which type of Oklahoma property?

AOlder downtown Tulsa retail buildings with heavy renovation histories
BNewly constructed special-use properties like churches or schools where few comparable sales exist✓ Correct
CStandard single-family homes in established neighborhoods
DVacant land only

Explanation

The cost approach is most reliable for new construction and special-use properties (churches, schools, government buildings) where there are few comparable sales. For older properties, estimating depreciation accurately becomes more challenging.

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