Property Valuation

When appraising a property for divorce proceedings or estate purposes in Texas, the appraiser's 'hypothetical condition' or 'extraordinary assumption' must be:

ABased solely on the attorney's instructions
BClearly stated in the appraisal report, with the basis for the assumption disclosed✓ Correct
CHidden from the parties to avoid influencing the outcome
DA certified statement from the court

Explanation

USPAP requires that appraisers clearly state any hypothetical conditions (assumptions contrary to fact, used for analysis) or extraordinary assumptions (assumptions that, if wrong, could alter the opinion) in the appraisal report. The parties and intended users must understand the basis and limitations of the value opinion.

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