Property Valuation

In South Dakota, which factor does NOT affect a property's market value?

ALocation and neighborhood quality
BSize of the improvements and land
CThe seller's original purchase price (cost basis)✓ Correct
DCurrent market conditions and demand

Explanation

The seller's original purchase price (cost basis) does not determine current market value. Market value is determined by current supply and demand, comparable sales, and the property's current characteristics.

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