Reports
Self-Contained Reports
- State the identity of the client and any intended users, by name or type.
- State the intended use of the appraisal.
- Describe information sufficient to identify the real estate involved in the appraisal, including the physical and economic property characteristics relevant to the assignment.
- State the real property interest appraised.
- State the type and definition of value and cite the source of the definition.
- State the effective date of the appraisal and the date of the report.
- Describe the scope of work used to develop the appraisal.
- Describe the information analyzed, the appraisal methods and techniques employed, and the reasoning that supports the analyses, opinions, and conclusions; exclusion of the sales comparison approach, cost approach, or income approach must be explained.
- State the use of the real estate existing as of the date of value and the use of the real estate reflected in the appraisal; and, when an opinion of highest and best use was developed by the appraiser, describe the support and rationale for that opinion.
- Clearly and conspicuously:
- State all extraordinary assumptions and hypothetical conditions; and
- State that their use might have affected the assignment results; and
- Include a signed certification in accordance with Standards Rule 2-3.