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14

USPAP 2018-2019 Edition

© The Appraisal Foundation

JURISDICTIONAL EXCEPTION RULE

If any applicable law or regulation precludes compliance with any part of USPAP, only that part

of USPAP becomes void for that assignment.

Comment: When compliance with USPAP is required by federal law or regulation, no part of

USPAP can be voided by a law or regulation of a state or local jurisdiction.

In an assignment involving a jurisdictional exception, an appraiser must:

1. identify the law or regulation that precludes compliance with USPAP;

2. comply with that law or regulation;

3. clearly and conspicuously disclose in the report the part of USPAP that is voided by that law or regulation;

and

4. cite in the report the law or regulation requiring this exception to USPAP compliance.

Comment: The JURISDICTIONAL EXCEPTION RULE provides a saving or severability clause intended

to preserve the balance of USPAP if compliance with one or more of its parts is precluded by the law or

regulation of a jurisdiction. When an appraiser properly follows this Rule in disregarding a part of USPAP,

there is no violation of USPAP.

Law includes constitutions, legislative and court-made law, and administrative rules and ordinances.

Regulations include rules or orders having legal force, issued by an administrative agency. Instructions from a

client or attorney do not establish a jurisdictional exception.

See also

FAQ 106-

116

FAQ

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