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USPAP 2018-2019 Edition

© The Appraisal Foundation

24

STANDARD 2

information is unobtainable, a statement on the efforts undertaken by the appraiser to obtain the

information is required. If such information is irrelevant, a statement acknowledging the existence of

the information and citing its lack of relevance is required.

(ix) 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;

(x)

when an opinion of highest and best use was developed by the appraiser, state that opinion;

(xi) clearly and conspicuously:

state all extraordinary assumptions and hypothetical conditions; and

state that their use might have affected the assignment results; and

(xii) include a signed certification in accordance with Standards Rule 2-3

STANDARDS RULE 2-3

Each written real property appraisal report must contain a signed certification that is similar in content to the

following form:

I certify that, to the best of my knowledge and belief:

— the statements of fact contained in this report are true and correct.

— the reported analyses, opinions, and conclusions are limited only by the reported assumptions and

limiting conditions and are my personal, impartial, and unbiased professional analyses, opinions, and

conclusions.

— I have no (or the specified) present or prospective interest in the property that is the subject of this report

and no (or the specified) personal interest with respect to the parties involved.

— I have performed no (or the specified) services, as an appraiser or in any other capacity, regarding the

property that is the subject of this report within the three-year period immediately preceding acceptance

of this assignment.

— I have no bias with respect to the property that is the subject of this report or to the parties involved with

this assignment.

— my engagement in this assignment was not contingent upon developing or reporting predetermined

results.

— my compensation for completing this assignment is not contingent upon the development or reporting

of a predetermined value or direction in value that favors the cause of the client, the amount of the value

opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to

the intended use of this appraisal.

— my analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity

with the

Uniform Standards of Professional Appraisal Practice

.

— I have (or have not) made a personal inspection of the property that is the subject of this report. (If more

than one person signs this certification, the certification must clearly specify which individuals did and

which individuals did not make a personal inspection of the appraised property.)

44

— no one provided significant real property appraisal assistance to the person signing this certification. (If

there are exceptions, the name of each individual providing significant real property appraisal assistance

must be stated.)

Comment: A signed certification is an integral part of the appraisal report. An appraiser who signs any part of

the appraisal report, including a letter of transmittal, must also sign this certification.

In an assignment that includes only assignment results developed by the real property appraiser(s), any

appraiser(s) who signs a certification accepts full responsibility for all elements of the certification, for the

assignment results, and for the contents of the appraisal report. In an assignment that includes personal property,

business or intangible asset assignment results not developed by the real property appraiser(s), any real property

44 See Advisory Opinion 2,

Inspection of Subject Property

.

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