PE,
For any report, USPAP requires that the contents be meaningful and not msleading to the users that I intend. If I identify multiple intended users, I am obligated to meet the needs of all of them. I prefer to meet the needs of a few, especally if it doesn't change the fee
If the heirs are the only intended users, then I can interview the heirs and get a sense of their level of knowledge and familiarity with the property, and customize the report content to match their knowledge level.
For example, I recently did an estate appraisal for a property in Nashville. The only heir grew up in the subject property and stilll lived a few blocks away. So, in the report I summarized the neighborhood description, but did not include the kind of detail I might have if the heir lived out of town.
Of course, none of this changes the fact that I still have to consider the intended use, and I think that neighborhood description was sufficient for the intended use.
The fewer the intended users, the less my obligation and the less likely I am to inadvertently not address something I need to address. I seldom name anyone other than the client as an intended user. Call it a matter of risk management.
Danny