Property Valuation

A West Virginia appraiser's effective age differs from actual age because effective age reflects:

AThe age shown on the county property records
BThe condition and utility of the improvement relative to a new improvement, regardless of chronological age✓ Correct
CThe depreciation claimed on the owner's tax return
DThe year the property was last renovated

Explanation

Effective age reflects the overall condition, utility, and appeal of the property — a well-maintained older property may have a lower effective age than its chronological age, while a poorly maintained newer property may have a higher effective age.

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