Property Valuation

The principle of anticipation in Utah real estate valuation states that value is based on:

AThe historical cost of the improvements
BThe present value of future benefits expected from ownership✓ Correct
CCurrent tax assessed value
DThe replacement cost of the improvements

Explanation

The principle of anticipation holds that value is created by the expectation of future benefits—income, utility, or eventual resale proceeds. Buyers pay today for what they expect to receive in the future.

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