Property Valuation

When an Oklahoma appraiser values an older historic property in Tulsa's Brady Village or Midtown Oklahoma City, they must consider:

AOnly the cost to demolish and rebuild the structure
BThe premium or discount the market assigns to historic properties, including potential Historic Tax Credit benefits✓ Correct
CThe property's tax assessed value only
DOnly the land's value as if vacant

Explanation

Historic properties may command a premium in the market due to unique architectural character and eligibility for Historic Tax Credits. Alternatively, they may require significant rehabilitation, representing a cost.

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