Property Valuation

An Oregon appraiser is asked to provide a 'retrospective appraisal' (as of a past date). This means the appraiser:

AUses data from the future to explain past value
BEstimates the value of the property as of a specific past date using data available at that time✓ Correct
CValues the property based on historical averages over the past 10 years
DValues the property for estate tax purposes only

Explanation

A retrospective appraisal estimates a property's value as of a specific past date. The appraiser may only use data that was available at or before the effective date, even though the assignment is being performed in the present.

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