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fo~. This pmoedem may be omitted on improvements, beth rani and ps.oral,
<br />(5) ~.t.,-,:.;r~,,-~n~p .m?~ Legaldesc;iptionol~hewl~let,'actand~z. ttobe Ior which only a eaivage or scrap value la nstirnsted.
<br />
<br /> (11) V;I.~
<br />(6) r,~=~,~..~naf= T'alsdete(mosaysac~alandecenomic)a'x~k:lbekep~te data to suppmt eac~ lkjum and lac~0r used and shall be armnged in detaled gom
<br />oppaised, t~tel expenses induding reserves fa' ~ce~enis.
<br />
<br /> and kx:ation. The cepitniizatino technique, method and rate used shM be
<br />(a) ~ Descn~e so~, topography, miceral depasiis, easam~, ac. If them is e,~lal~ed in nan-aifve form suppo~ by a s~ate~ent of souses of raiss and
<br />an indiustia~ lha! ~ d~osifs haue mom than a nom~rel commadal ~alue, faclom.
<br />It,s iscl sheJl be clearly stated.
<br /> NOTE: Unless them is sulfidenl toto~mation or extraofdinmy coeditions to jusli~
<br />(b) ;~o.~ #landistobea:quimdovsrwhichtheslx~sorhesl~'ted uceofthelno~meAppmanhmsthod, theBepartme~willns~ma~ymimlx~lhe
<br />mntml a' use, such as land enournbered by eusema~ts, prope~ adjusiments must s~nsof Ior the currant ma'l~ value ~ the land deten'nired by the cu~par&tk, e
<br />
<br />nst n~de in ~he app~isals fo~ land encumbered hy easemaate, ~e Depar~rna'~t
<br />va'lla~rNstreimbamemantf~laed, dedec~ng a pm rate share o{ ma~t~et value for (12) V~hmg~.~,~C.~,~,~'~,~.,~,~'}~,..nf~n~'h Nlonmpsmbissaiss
<br />
<br /> knowledge of b~e price, tsnns and c~ons of ,~e. Each compsra)la sale shall
<br />(c) Ira.,~.,~"n',oet~ ~ shell be by nanaUve description, indu(rmg dimensions he wofg~ed and explained in mlafon te
<br />el prinsipal buil(fmgs and/of improvaalents. A rkxx plan el each b~'kling ia reasoningbehtedlheapp~sfionlvetueestimatefroml~isapprcach.
<br />required.
<br /> (13) ~,,~ .,'r
<br />(o') g?'.~r,'~nt 'Thissh=llbebynsrm6vedescf~pfionindudingtbecondhionol toeegning esl~mates and shait state the r, easons why one of more ni Ihe
<br />equipment, condusions reached in items (10), (11), and (12) am incicatbe d 6'm readret
<br />
<br />(e) ;"/,,~litinn The cuffent physicat ~nd~Jon and relative use and obsoleacence
<br />challbe statedla'eachitam re'group appmis~ and, wheneve~appllcabte, the (14) T~'"'L~inn nf "i"~n~'. '~nn"*'"~n~'t. nm~7. <~h~'"~h'"r~e"") Include
<br />
<br />dell~' amour~ of mol us'ate texes, ff tbe preps~/is not taxed, Ihe at:pra~f shel (15)
<br />estimsto Ihe as~ in case it is placed upon the tax mit, stele the rotc, and
<br />give 63e do&3r amount nl' tbe tex ealknate. (a) He/she hes ps~sonnily ins~ ~3e property.
<br />
<br />(9) 7n,~n.n 13esoribethezonlngforlhesubjentandcompambispmpsr~usand (b) He/shehesnopresentorcentompla~edintemstinlbe~.
<br />if re~ng is imminent, discuss under item (8).
<br /> (¢} That in his/her opinion the market value of the 1eking as of
<br />(8) An~i< ,~ Hi~h~.J .~ R,.<~ ~1,~ The roped shall state the ~hest and best
<br />man~q use ~ can be made of the ps3pe~ (land and improvements and where _ la $
<br />apl:~e, ruschinely and equipment) for which there is a current market. The (Valuation date)
<br />valuation shal be based on this use. in no cass shel~ the laJ'zl be ap[xaised for
<br />one highest and best use and the value of the improvements added when E,~ do
<br />not cunlribu'~e to the fair mabel value c~ the land under the highest and besl use. (Signature)
<br />Such special pu~ose apixaicab are not allowable.
<br /> (16) I:.,.Nhhe ~nrl ~,r~.'h~,',,-b (Note: All maps and plans ma)' be beond as lacing
<br />(9) I~,n.-J'O.~, 'rbeappraisef'sop~nolthevalueolthelandsha~lbebesed psgusoppssitethedeso'fiptius, isl:wlstion, of discussions they conoem).
<br />utx3n its highest and best use, rngardless of any existing struclums and she~ be
<br />supao~ed bycunflrmed con'ent factealdate(salea and olfmings) alcomparable, {a) In'=~n'M'~ Inolnde the city or ama.
<br />~ nearty corr~areble, lands having like optimum uses. D~ffarences sheft be
<br />wal~ed and explained to show how they indicate Ihe value of the land being (b) ~n .n~mfi~, U.~.n rl.t:~ Shew geographic location of the N)pmisnd
<br />appraised, preperty and Ihe comparative parcels analyzed.
<br />
<br /> (10) ',/.1~, i:.sm~,f~, h7 ~.n~V ,~,n.~n This seciion shall be in the ~ of (c) ~,x.y,.n.r~t~=, r'~. F~ai~<=. Narrative.
<br /> computational date, arranged ~n sequence, beginning with reproduction or
<br /> replacement cost, and shell state the source (book and page if a nalimml ser.'lce) (d) pin~ Plan indnde a mslas and beunds desc~ption.
<br /> of all g'~JUrus used. The dolar amounts al physical detshora~on and bndisnal and
<br /> eca',,orn{c ebsoissusnse, or the emission of same, shall be explained in nsrratNe (e) F~nnr Plnn< Indude when needed to exp{sin ~ value estimate.
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