Property Valuation

A Texas property's assessed value for tax purposes ($380,000) differs from the appraised market value ($450,000). For a real estate sale, the relevant value is:

AThe assessed value since it is the official government value
BThe market value, as determined by willing buyers and sellers in arm's length transactions✓ Correct
CThe average of assessed and market values
DThe replacement cost of the improvements

Explanation

For real estate sales and appraisals, market value (what a buyer will pay) is the relevant measure of value. The assessed value is used for tax purposes and may differ significantly from market value.

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