Property Valuation

A Virginia appraiser uses the 'extraction method' to estimate land value. This involves:

ADrilling soil borings to assess the land
BSubtracting the depreciated value of improvements from the total sale price to isolate land value✓ Correct
CCapitalization of ground rent
DUsing tax assessment ratios

Explanation

The extraction (abstraction) method estimates land value by subtracting the depreciated cost of improvements from the comparable sale price, leaving the residual as an indicator of land value.

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