Property Valuation

In South Dakota, an appraiser's 'reconciliation' at the end of the appraisal report means:

AAveraging the values indicated by each approach
BWeighing the reliability and applicability of each approach and arriving at a final value opinion✓ Correct
CSelecting the highest value indicated by any approach
DSelecting the lowest value to be conservative

Explanation

Reconciliation is the appraiser's analysis of the values indicated by each applicable approach (sales comparison, cost, income) to arrive at a single, supportable final value opinion. The appraiser weighs each approach based on its applicability, reliability, and the quality of data available.

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