Category: The Appraiser’s Notebook

Circling the Drain

“The lay litigant enters a temple of mysteries whose ceremonies are dark, complex, and unfathomable. Pretrial procedures are the cabalistic rituals of the lawyers and judges who serve as priests and high priests. The layman…

What is USPAP…and why should I Care?

Every assignment provides us with a new opportunity to be a better appraiser. Whether or not you choose to write appraisals in compliance with USPAP, as appraisers, we should share the same desire to act ethically and competently to protect the public’s trust in the profession we love.

Estate Tax Valuation Spelunking

Taxable events can sometime give rise for the need of an appraisal. But what should we consider before accepting the assignment? There is more than Federal law that can dictate how to proceed. Is the value information stated or certified? Who says distribution needs to be equitable?