Property Valuation

The 'principle of substitution' in real estate appraisal states that a buyer will not pay more for a property than:

AThe assessed value shown on the town grand list
BThe cost to acquire an equally desirable substitute property✓ Correct
CThe original purchase price plus inflation
DThe highest comparable sale in the neighborhood

Explanation

The principle of substitution holds that a rational buyer will not pay more for a property than the cost of acquiring an equally desirable substitute. This principle underlies all three appraisal approaches: sales comparison, cost, and income.

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