POINTS AND AUTHORITIES:
Please acknowledge receipt via an email reply; I will then forward the password.
P.S.
We are a strictly regulated industry; therefore, any questions regarding the attached appraisal report must be in writing. Any request for corrections, amendments, or alterations to the attached appraisal report must be in writing and presented with the appropriate HVCC, USPAP, IRS, or other Applicable Citation. We will not return calls, emails or other communicatoins from anyone not specifically named as “CLIENT” in the appraisal report.
Please be reminded that in accordance with Federal and State Law, and Public Policy, it is unlawful for an unlicensed individual to attempt to perform a Technical Review (The COMPETENCY RULE applies to the reviewer.) We therefore reserve the right to refuse consideration of, any and all, non-clerical correction request(s) made by unlicensed individuals, including Loan Processors, Loan Underwriters, Lawyers, Accounts, and/or Loan Officers. ANY INDIVIDUAL(S) ATTEMPTING TO INFLUENCE, PERSUADE, OR PRESSURE THIS APPRAISER WILL BE IMMEDIATELY REPORTED TO THE PROPER AUTHORITIES, NO EXCEPTIONS.
POINTS AND AUTHORITIES:
USPAP Appraisal Review
http://commerce.appraisalfoundation.org/html/2006%20USPAP/std3.htm
Independent Appraisal and Evaluation Functions
http://www.occ.treas.gov/ftp/advisory/2003-9a.pdf
Interagency Appraisal and Valuation Guide
http://www.fdic.gov/regulations/laws/rules/5000-4800.html#5000interagencyaae
For Uniform Standards of Professional Appraisal Practice
USPAP Standards please see:
http://209.213.217.34/html/USPAP2005/toc.htm
For USPAP Administrative Review please see Advisory Opinion 6 (AO-6):
http://www.appraisalfoundation.org/html/USPAP2004/ao6.htm
For Banks and Lending, Comptroller of the Currency (OCC) please see:
http://www.access.gpo.gov/nara/cfr/waisidx_04/12cfr34_04.html
For the Department of Housing and Urban Development
HUD Standards please see:
http://www.hud.gov/offices/hsg/sfh/ref/chap1.cfm
For the Federal National Mortgage Association
FannieMae Standards please see:
For the Department of Veteran Affairs
VA Standards please see:
http://www.homeloans.va.gov/26-7.pdf
Chapter 11
For the State of California,
Board of Equalization (Property Tax Appraisals) Please See:http://www.boe.ca.gov/proptaxes/pdf/ah501.pdf
For the State of California,
Department of Transportation Please See:
State of California
Probate Code Sections 8905 and 10309Please See:
http://www.leginfo.ca.gov/cgi-bin/waisgate?WAISdocID=99364510617+0+0+0&WAISaction=retrieve
For Federal Acquisition,
Uniform Appraisal Standards for Federal Land Acquisitions(The Yellow Book) Please See:
http://www.usdoj.gov/enrd/land-ack/yb2001.pdf
For the Department of Treasury
Internal Revenue ServicePlease See:
http://www.irs.ustreas.gov/pub/irs-pdf/p561.pdf, or
http://www.access.gpo.gov/nara/cfr/waisidx_99/31cfr10_99.html
For the U.S. Department of Transportation
Federal Highway AdministrationPlease See:
http://www.fhwa.dot.gov/realestate/apprgd.htm#UNIFACT
IRS Appraiser, Trust Appraiser, Commercial Appraiser
View or download the guidance here. |
http://www.harriscompanyrec.com/irs_guidance.pdf
http://www.harriscompanyrec.com/irsappriaserdeclaration.wpd
For returns filed after February 16, 2007, the declaration required under § 1.170A-13(c)(5)(I) must include an additional statement that the appraiser understands that a substantial or gross valuation misstatement resulting from an appraisal of the value of property that the appraiser knows, or reasonably should have known, would be used in connection with a return or claim for refund, may subject the appraiser to a civil penalty under § 6695A. See also § 1.170A-13(c)(3)(iii).
