Property Valuation

A Utah seller-financed transaction may be appraised at a price higher than market value if the financing terms are below market. An appraiser should:

AUse the inflated sale price as a comparable without adjustment
BAdjust for cash equivalency to reflect what the price would be at market financing terms✓ Correct
CIgnore seller-financed sales entirely
DUse only the seller's opinion of value

Explanation

When below-market seller financing inflates the sale price, appraisers must adjust for cash equivalency—determining what the property would sell for in a typical market-rate financing scenario.

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