Property Valuation

What is the significance of 'highest and best use' in the South Carolina appraisal process?

AIt determines the maximum asking price
BIt establishes the basis for estimating market value because the market values property based on its most productive use✓ Correct
CIt determines the assessment ratio
DIt identifies which improvements to add to the property

Explanation

Highest and best use is central to appraisal because buyers pay for what a property can do (its productive potential). Market value is based on the highest and best use, not necessarily the current use.

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