In the sales comparison approach, comparable properties should be similar to the subject property in

Original cost to build can vary significantly due to differences in the timing of construction, market conditions, and material costs at the time of building. This factor does not directly impact the current market value of the property, as it is not a relevant measure for comparing current sales prices of similar properties.

Replacement cost refers to the expense to construct a similar property using current materials and labor costs. While it can provide a baseline for value assessment, it does not account for the actual market conditions or buyer perceptions, which are more accurately reflected through comparisons of location, style, and amenities.

Assessed value and tax rate can differ across comparable properties based on local taxation policies and property assessments, which may not reflect the true market value of the properties. These factors do not necessarily indicate the properties' similarities or market competitiveness, making them less relevant for the sales comparison approach.