Property Valuation

In Texas, a 'depreciated cost' estimate for appraisal purposes involves subtracting which types of depreciation from the reproduction or replacement cost?

AOnly physical deterioration
BPhysical deterioration, functional obsolescence, and external obsolescence✓ Correct
COnly tax depreciation
DOnly deferred maintenance

Explanation

In the cost approach, an appraiser subtracts all forms of accrued depreciation from reproduction or replacement cost: (1) physical deterioration (wear and tear), (2) functional obsolescence (outdated design/features), and (3) external/economic obsolescence (negative factors outside the property). The result is the depreciated cost of the improvements.

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