Property Valuation

Texas Property Tax Code requires that property be valued at market value. 'Market value' is defined as the price a property would bring if:

AThe seller is highly motivated and the buyer is not
BBoth buyer and seller are knowledgeable, acting prudently, and not under compulsion to buy or sell✓ Correct
CThe property is sold at a tax lien auction
DThe government forces the sale

Explanation

Market value under Texas Property Tax Code (and standard appraisal theory) is the price a property would sell for in an arm's-length transaction between a willing buyer and willing seller, both knowledgeable about the property and market, both acting prudently, neither under compulsion to buy or sell, and both given reasonable time to consider the transaction.

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