Property Valuation

Which approach to value would be MOST appropriate for a new fire station being built in a Vermont town?

ASales comparison approach
BCost approach, since no comparable sales exist for fire stations and they generate no income✓ Correct
CIncome approach based on lease rates
DAssessment value from the grand list

Explanation

Special-purpose public buildings like fire stations have very few comparable sales and generate no income. The cost approach — estimating land value plus replacement cost of the improvements less accrued depreciation — is the most applicable approach for such special-use properties.

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