1.5.2.1. Prior Sales of Subject Property. Since any recent and unforced sale of the subject property can be the best evidence of its value,52 any such sale is treated as a comparable sale in this approach to value. It must be analyzed like any other comparable sale and given appropriate weight by the appraiser in forming a final opinion of the market value of the subject property. As noted in Section 1.3.1.5, the appraiser must verify the most recent sale of the subject property with the parties to the transaction to ensure that the sale provides an indication of market value.

52 See Section 4.4.2.4.1.