Property Valuation

In Tennessee, the 'effective age' of a building for appraisal purposes refers to:

AThe actual chronological age of the building
BThe age suggested by the building's condition and utility, which may differ from chronological age✓ Correct
CThe age of the building's foundation
DThe age at which the building is fully depreciated

Explanation

Effective age reflects the condition and utility of the building as compared to other properties. A well-maintained older building may have an effective age younger than its chronological age.

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