Property Valuation

Vermont's 'as-improved' value differs from 'as-vacant' value because:

AThey are always identical
BAs-improved includes the value of existing buildings and improvements on the land✓ Correct
CAs-vacant includes improvements but not the land
DAs-improved applies only to commercial properties

Explanation

'As-improved' value reflects the total property value with all existing buildings and improvements, while 'as-vacant' (or 'as-if-vacant') reflects only the land value, assuming no improvements exist.

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