There
is a Difference
According to
the US Court of Appeals, hiring an Accredited Senior Appraiser
designated by the American Society Of Appraisers, an individual
who files with the IRS is immediately in compliance with the
requirement to hire a "Certified Appraiser," and
will not have to pay negligence penalties if there are any
valuation problems. This legal decision by the highest under
the US Supreme Court is a clear and convincing precedent indicating
that the testing, accreditation and re-accreditation process
that is required for 100% of ASA’s designated membership
serves to automatically and unequivocally qualify an appraiser
for IRS, Government, Institutional and Litigation purposes.
We will
certify that: The statements of fact contained in the report
are true and correct. The reported analyses, opinion, and
conclusion are limited only by the reported assumptions and
limiting conditions, and are my personal, impartial, unbiased
professional analyses, opinions and conclusions. We have no
present or prospective interest in the property that is the
subject of this report, and I have no personal interest or
bias with respect to the parties involved. My compensation
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 estimate, the attainment of a stipulated
result, or the occurrence of a subsequent event directly related
to the intended use of this appraisal. Our analyses, opinions,
and conclusions were developed, and this report has been prepared,
in conformity with the Uniform Standards of Professional Appraisal
Practice. We have (or have not) made a personal inspection
of the property that is the subject of this report. No one
(unless otherwise stated) provided significant professional
assistance to the person signing this report.
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