Property Valuation

A Wisconsin property has a going-concern value. Going-concern value differs from real property value because it includes:

AOnly the land value
BThe value of the business operation plus the real estate as a whole✓ Correct
COnly the furniture and fixtures
DOnly the real estate, excluding business value

Explanation

Going-concern value is the value of a business operation in place, including real estate, personal property, business value (intangibles), and other assets. Appraisers must separate the components for real estate-only valuations.

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