Property Valuation

What does 'retrospective appraisal' mean in South Carolina appraisal practice?

AAn appraisal looking backward at past sales
BAn appraisal that estimates value as of a past date✓ Correct
CAn appraisal with outdated data
DAn appraisal performed by a retired appraiser

Explanation

A retrospective appraisal estimates the value of a property as of a past date (effective date in the past). It is used in estate settlements, litigation, tax appeals, and other situations requiring historical values.

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