Property Valuation

A Washington appraiser encounters a property that was recently sold between related parties (family members) at a price that is 30% below market value. Under USPAP, the appraiser should:

AUse the recent sale price as the best indication of value
BRecognize the sale as a non-arm's-length transaction and give it less weight, seeking other market evidence✓ Correct
CReport the transaction to the IRS as a suspicious sale
DAverage the sale price with other market data

Explanation

Non-arm's-length sales (related-party transactions, distress sales) do not reflect open-market conditions and are generally not reliable indicators of market value. Appraisers should identify such sales, explain why they are less reliable, and seek arm's-length transactions as comparables.

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