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    Appraisal Process

    Intended Use

    The use or uses of an appraiser's reported appraisal or appraisal review as identified by the appraiser based on communication with the client at the time of the assignment. The intended use drives the scope of work.

    Common intended uses include mortgage lending (purchase, refinance), estate settlement, tax appeal, divorce proceedings, insurance, relocation, and litigation support. The intended use determines the appropriate definition of value, scope of work, and report format. An appraisal prepared for mortgage lending follows GSE guidelines and uses market value, while an appraisal for estate settlement may use the IRS definition of fair market value and different methods. An appraisal cannot be used for purposes other than its stated intended use — a mortgage appraisal cannot be used for a tax appeal without a new assignment.

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