Property Valuation

When an Oklahoma appraiser adjusts for gross living area (GLA) in the sales comparison approach, the adjustment is based on:

AThe cost per square foot to build new
BMarket data from paired sales showing what the market actually pays for additional square footage in that specific market✓ Correct
COREC's published price-per-square-foot schedule
DThe assessment ratio multiplied by square footage

Explanation

GLA adjustments in sales comparison must be derived from market data — specifically paired sales of similar properties differing only in size. The adjustment reflects what buyers in that specific market actually pay for additional square footage, not construction cost.

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