Property Valuation

In South Dakota, which statement about the 'sales comparison approach' is correct?

AIt is only valid when there are at least 10 recent comparable sales
BIt is based on the principle of substitution and relies on recent market data from similar property sales✓ Correct
CIt is the only approach allowed for residential properties
DIt requires an MAI designation to use

Explanation

The sales comparison approach is based on the principle of substitution: a buyer will pay no more for a property than the cost of an equivalent substitute. It relies on recent sales of comparable properties, with adjustments made for differences from the subject property.

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