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it probably depends on how the buyer estimates income from the site in the future. I think that content matters a lot. If the site has lots of excellent quality exclusive content but the current owner is not very good in marketing then selling it for 12 months revenue would be too low. Also it depends what kind of content it is - if it's some micro niche content that is difficult to buy then the buyer may want to ask for supply of content for updates for a few months.
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