Property Valuation

In South Carolina, the 'principle of substitution' in appraisal holds that:

AOne property can substitute for another in all situations
BA buyer will not pay more for a property than the cost of acquiring an equally desirable substitute✓ Correct
CProperty values substitute for assessed values in tax calculations
DImprovements substitute for land in the cost approach

Explanation

The principle of substitution is foundational to all three appraisal approaches: a rational buyer will not pay more for a property than the cost of acquiring an equally desirable substitute. This justifies the use of comparable sales, cost to build, or income to set value.

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