Property Valuation

In South Dakota, which of the following is a characteristic of 'market value' as used in real estate appraisal?

AIt reflects what the seller urgently needs to pay off debts
BIt assumes both parties are acting without undue pressure in an arm's-length transaction✓ Correct
CIt equals the property's assessed value for tax purposes
DIt is determined by the listing price agreed upon by seller and agent

Explanation

Market value assumes a willing buyer and seller with reasonable knowledge, neither under undue pressure, in an arm's-length transaction. It represents the most probable price in a competitive market.

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