Under the principle of substitution, a buyer will pay no more for a property than:

a.The cost of the most expensive comparable in the market
b.The assessed value for tax purposes
c.The original construction cost
d.The cost of acquiring an equally desirable substitute property

解析

The principle of substitution holds that value is set by the cost of an equally desirable alternative. This idea underlies the sales comparison approach to appraisal. A rational buyer will not overpay when a comparable substitute is available for less.

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