Final answer:
The difference in original cost is not important in the sales comparison approach to value, as this method focuses on current market conditions rather than historical costs. Imperfect information can cause difficulty in price agreement because it leads to different interpretations of value.
Step-by-step explanation:
The factor that would not be important in comparing properties under the sales comparison approach to value is D. difference in original cost. When using the sales comparison approach, the focus is on comparing recently sold properties that are similar to the subject property in terms of appearance, condition, size, and location, as well as market conditions at the time of each sale. The original cost of a property is typically irrelevant to its current market value because market conditions, including demand and the condition of the property, can change significantly over time.
It can be difficult for a buyer and seller to agree on a price when imperfect information exists, as the lack of complete, accurate, and up-to-date information can lead to different interpretations of a property's value. For example, a buyer may not be aware of a negative factor such as a landfill next door, which could significantly affect the property's desirability and hence, its market value.