Property Valuation

In Wyoming, the 'effective age' of a property for depreciation purposes may differ from its actual age because:

AThey are always identical
BEffective age reflects the apparent age based on condition and maintenance, not the number of years since construction✓ Correct
CEffective age is always higher than actual age
DEffective age is determined by the tax assessor

Explanation

Effective age is determined by the property's condition and maintenance level, not its chronological age. A well-maintained 30-year-old home may have an effective age of 15 years (younger than chronological), while a poorly maintained 10-year-old home may have an effective age of 20 years.

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