Identification of Intended Users (AO-32)

In ad valorem taxation assignments, the client is typically the government or taxing authority that engages the appraiser.  As defined in USPAP, the intended users include the client.  Through communication with the client, the appraiser may identify other intended users.  A party receiving a copy of a report in order to satisfy disclosure requirements does not become an intended user of the appraisal or mass appraisal unless the appraiser identifies such party as an intended user as part of the assignment.

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