I’ve done a little searching, but I haven’t found the answer I’m looking for – even though Mr. Santora provides particularly great insight. The Assessment Board, of which I am a member, has been provided with a report that is labeled as self-contained. It provides only brief commentary about the adjustments used such as, “sale is adjusted at 3% annually.” However, the 3% figure appears to magically appear from thin air. The same is true of other adjustments. Just how much analysis is an appraiser required to show given this reporting option? The report was prepared for a property owner as part of an assessment appeal. The Assessment Board is contemplating turning this appraisal in to the state because is does not appear impartial and might have trouble qualifying as a summary report.