Property Valuation

The highest and best use of a property in Virginia appraisal is defined as the use that is:

AApproved by the locality's comprehensive plan
BLegally permissible, physically possible, financially feasible, and maximally productive✓ Correct
CThe current use of the property
DThe use that produces the most tax revenue for the locality

Explanation

Highest and best use is the reasonably probable use that is legally permissible, physically possible, financially feasible, and that results in the maximum value of the property.

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