USPAP and Regulatory Affairs Committee White Paper - 07/26/2006
EXPOSURE DRAFT VERSION 1.0
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DRAFT WHITE PAPER: Ad Valorem Mass Appraisal Scope of Work Decisions
Standard 6 of the Uniform Standards of Professional Appraisal Practice (USPAP) is the mass appraisal
standard for ad valorem and other intended uses. Since the principal use of mass appraisal is for ad
valorem purposes, the International Association of Assessing Officers (IAAO) is issuing this clarification
of the standard in ad valorem practice in the context of the July 2006 revisions to Scope of Work in
USPAP. Several issues regarding the applicability of the standard in ad valorem mass appraisal are:
What is mass appraisal and how does a mass appraisal for ad valorem purposes differ from a mass
appraisal for other intended uses?
What is the intended use of a mass appraisal for ad valorem purposes and who are the intended users of
What is the importance of the jurisdictional exception rule in developing an ad valorem mass appraisal
under Standard 6?
What constitutes an acceptable scope of work decision in an ad valorem mass appraisal?
How does Standard 6 apply to individual property results developed within a mass appraisal?
How do you conduct an ad valorem mass appraisal under Standard 6 and meet the underlying
fundamental concepts in ad valorem administration of uniformity of assessment and level of value?
What constitutes a work file under the ethics rule (record keeping section) for an ad valorem mass
What constitutes acceptable reporting requirements under Standard 6 of an ad valorem mass appraisal
vs. mass appraisal for other intended uses?
When an individual property result (assessment) in an ad valorem mass appraisal is contested what
constitutes an acceptable scope of work for a single-property appraisal presented by the pet