Property Valuation

An appraiser using the sales comparison approach must make adjustments for differences between the subject and comparable properties. The most reliable adjustment amount comes from:

AThe appraiser's personal experience and judgment alone
BPaired sales analysis, regression analysis, and market-derived data✓ Correct
CThe county appraisal district's adjustment tables
DNAR published adjustment guidelines

Explanation

The most defensible adjustment amounts come from market-derived data: paired sales analysis (isolating the contribution of a single feature), regression analysis, and data from comparable market transactions rather than arbitrary amounts.

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