Property Valuation

'Effective age' in a Wisconsin appraisal refers to the:

AThe actual age of the building in calendar years
BThe age indicated by the condition and utility of the improvements, which may differ from chronological age✓ Correct
CThe age of the original construction permits
DThe age as shown on the county tax rolls

Explanation

Effective age reflects the condition and utility of the improvements; a well-maintained older building may have a lower effective age than its chronological age.

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