Property Valuation

In South Carolina, what is 'going concern value'?

AThe value of the real estate alone
BThe value of an operating business entity, including real property, personal property, and intangibles as a combined income-producing enterprise✓ Correct
CThe remaining useful life of a property
DThe value assuming the property will continue to appreciate

Explanation

Going concern value is the value of a business as an operating entity, including real property, equipment, and intangible business value. It is relevant for hotel, restaurant, or other business-type property appraisals where the real estate and business cannot easily be separated.

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