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Recapitulation <br />a. Show the difference between the value of the entire property and <br />the value of the remainder by deducting the property's after value <br />from it's before value. <br />2. For Yellow Book appraisals only: Allocation and explanation of <br />damages. <br />a. Briefly explain any damages to the remainder property. <br />3. For Yellow Book appraisals only: Explanation of special benefits. <br />a. Identify any special benefits accruing to the remainder. <br />17 - Exhibits and Addenda <br />Location map <br />a. Maps must clearly identify the property and be of sufficient <br />quality to enable the review appraiser to locate the property on the <br />ground. Maps must be dated and include a legend, scale, and <br />north arrow. The original copy of the report must contain original <br />maps or vivid color copies. <br />i. Area Map. —This is a small -scale map showing the <br />general location of the subject market area. <br />ii. Neighborhood Map. —This map shows the appraised <br />property and its immediate neighborhood. <br />iii. Tract Map or Plat. —This map is a large -scale (2 -inch per <br />mile) United States Geological Survey (USGS) or <br />similar - quality map that shows the appraised property and <br />pertinent physical features such as roads, streams, and <br />improvements. If portions of the appraised property are <br />12 <br />Attachment number 1 <br />ACEP -ALE Appraisal Specifications and Scope <br />b. If the partial interest being acquired is only a portion of the <br />property rights associated with the larger parcel, the rights being <br />acquired are outstanding rights for the after appraisal. <br />Neighborhood factors <br />Property data <br />a. <br />Site <br />b. <br />Improvements <br />c. <br />Fixtures <br />d. <br />History <br />e. <br />Assessed value and annual tax load <br />f <br />Zoning and other land use regulations <br />e. Part 5 - Data Analysis and Conclusions <br />3. <br />4. <br />5. <br />Analysis of highest and best use <br />Land valuation <br />Value estimate by cost approach <br />Value estimate by sales comparison <br />Value estimate by income capitalization approach <br />Correlation and final value estimate <br />f. Part 6 - Acquisition Analysis <br />F -7 <br />Page 193 <br />