Property Valuation

In Utah, the income capitalization approach uses the overall capitalization rate (OAR). The OAR is derived from:

AThe county's mill rate
BComparable sales of income properties in the market, extracting the relationship between NOI and sale price✓ Correct
CThe borrower's interest rate
DThe appraiser's judgment without market data

Explanation

The OAR is extracted from comparable income property sales by dividing each comparable's NOI by its sale price. The resulting cap rates are analyzed to develop a market-derived OAR for the subject property.

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