Property Valuation

In South Dakota, what does 'site value' mean in an appraisal?

AThe value of the property's improvements only
BThe value of the land as if vacant and available for its highest and best use✓ Correct
CThe assessed value for tax purposes
DThe replacement cost of the site improvements (grading, utilities)

Explanation

Site value in appraisal refers to the value of the land component as if it were vacant and ready for development to its highest and best use. In the cost approach, site value is estimated separately from the improvements.

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