[adopted] Proposed Advisory Opinion, Assignments Involving More than One appraiser and Proposed Retirement of Advisory Opinion 5, Assistance in the Preparation of an Appraisal
The idea that 2 people cannot work on an appraisal except in some sort of Master-slave relationship is absurd. I doubt this is much of an improvement.
The Board also adopted Advisory Opinion 32, Ad Valorem Property Tax Appraisal and Mass Appraisal Assignments .. to illustrate the application of USPAP in assignments performed by appraisers for ad valorem taxation. The purpose of the Advisory Opinion is to provide guidance to appraisers in ad valorem property tax appraisal assignments.
USPAP has about as much to do with ad Valorem appraising as Bumble bees do with supersonic air flight.
A tale told by an idiot. Full of sound and fury and signifying nothing. - Shakespeare
Sometimes you have to know when to stop beating a dead horse-Baxter Black