Property Valuation

The term 'going-concern value' for a South Dakota business property includes:

AOnly the real estate value
BThe value of the real estate plus the value of an established business operating on the property✓ Correct
COnly the value of intangible assets like goodwill
DThe replacement cost of buildings only

Explanation

Going-concern value includes both the real property and the value attributable to an existing, operating business — such as a hotel, gas station, or restaurant — including business goodwill and ongoing operations.

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