Property Valuation

In South Dakota, 'effective age' of a building differs from 'actual age' because effective age reflects:

AThe year construction began rather than was completed
BThe condition and utility of the building relative to similar structures✓ Correct
CThe age stated on the building permit
DThe number of years since the last major renovation only

Explanation

Effective age is the appraiser's estimate of the building's age based on its observed condition and utility, which may be less than actual age if well-maintained or more if poorly maintained.

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