1991 Index of Articles Apartment Property Market Analysis— Arlen C. Mills and Anthony Reynolds Apartment Property Site Analysis— Arlen C. Mills and Anthony Reynolds Appraisal Firms, Appraisers, and Independent Contractor Status— Mark G. Dotzour, Donald Levi, John McBride and Curtis Terflinger ... August Enhancing the Narrative Appraisal with Graphics— Charles P. Cartee and William Beidler Does Your Client Really Need a Market Value Estimate— Douglas D. Lovell Know This About Your Calculator—Jerry Edwards Never Too Soon, Sometimes Too Late: What Can Happen to your Appraisal Business If It Becomes a Part of your Estate— James E. Larsen and George E. Kirk December Promoting Your Business—Jonathan Avery December A Reviewer Looks at Uniform Standards—Neil B. Dwyer Certification, Designation, and Unification Considerations (Young Advisory Council Report)—Roxanne R. Gillespie Kendall Thurston December Comparable Sales Value Independent of Project Influence (MO App. Ct.)......... December Condemnation Business Profitability (NE Sup. Ct.) December Eminent Domain Duis Loves (G3A. Supeeiee Ce) oc ovis seis veesecisusses May Impact Fees (FL Dist. App. Ct.) May feccamnerence GT Fb CE) onan ccc cad cnwsendaweevwbene s May Lope Imewent (Ae AG GE) onc oc wtcddin cede cvdcdsexessdes August Invalid Moratorium (FL Dist. App. Ct.) Owner’s Expert Testimony (MO App. Ct.) Police Damage (MN App. Ct.) Development Cost Approach (MN App. Ct.) ........ee-e .eee e ee December The Real Estate Appraiser, December 1991 1991 Index of Articles Apartment Property Market Analysis— Arlen C. Mills and Anthony Reynolds Apartment Property Site Analysis— Arlen C. Mills and Anthony Reynolds Appraisal Firms, Appraisers, and Independent Contractor Status— Mark G. Dotzour, Donald Levi, John McBride and Curtis Terflinger ... August Enhancing the Narrative Appraisal with Graphics— Charles P. Cartee and William Beidler Does Your Client Really Need a Market Value Estimate— Douglas D. Lovell Know This About Your Calculator—Jerry Edwards Never Too Soon, Sometimes Too Late: What Can Happen to your Appraisal Business If It Becomes a Part of your Estate— James E. Larsen and George E. Kirk December Promoting Your Business—Jonathan Avery December A Reviewer Looks at Uniform Standards—Neil B. Dwyer Certification, Designation, and Unification Considerations (Young Advisory Council Report)—Roxanne R. Gillespie Kendall Thurston December Comparable Sales Value Independent of Project Influence (MO App. Ct.)......... December Condemnation Business Profitability (NE Sup. Ct.) December Eminent Domain Duis Loves (G3A. Supeeiee Ce) oc ovis seis veesecisusses May Impact Fees (FL Dist. App. Ct.) May feccamnerence GT Fb CE) onan ccc cad cnwsendaweevwbene s May Lope Imewent (Ae AG GE) onc oc wtcddin cede cvdcdsexessdes August Invalid Moratorium (FL Dist. App. Ct.) Owner’s Expert Testimony (MO App. Ct.) Police Damage (MN App. Ct.) Development Cost Approach (MN App. Ct.) ........ee-e .eee e ee December The Real Estate Appraiser, December 1991 Home Construction Implied Warranty of Habitability (WY Sup. Ct.) Income Approach Reserves for Replacements (OH Sup. Ct.) ...............005. December Income Property Submarket Rents and Long Term Lease (FL Sup. Ct.) ......... December Inverse Condemnation Creek Inversion Damage (UT Sup. Ct.) ...........0.00. e.e e e December ar Cremeans CAR Semi CD ih vk ok hvescdncccncuatescscns December Wetland Designation (MI App. Ct.) ......c.cc. ce.ce. ee. ee e May Land Use Interpretation of “Families” (NJ Sup. Ct.) Residence Close to Wetlands (ME Sup. Jud. Ct.) December See ee PN CR sob oii rn okecideeaneenel August Mortgage Mistake on Note (ND Sup. Ct.) Taxation Escaped Assessment (UT Sup. Ct.) Exemption for Church Headquarters (OH Sup. Ct.) .......... August Hospital Auxiliary Facilities (MN Sup. Ct.)...............26. December “Spot” Assessment (NJ Sup. Ct.) Transferable Development Rights (FL Dist. App. Ct.) True Value (OH Sup. Ct.) Zoning Financial Hardship (PA Commonwealth Ct.) Planning Commission Authority (CT Sup. Ct.) .............. December Variance Denied (CT App. Ct.) DISTRESSED MARKET No Willing Buyers, No Willing Sellers—Two Wrongs Don’t Make a Right: Appraising in Distressed Markets (Young Advisory Council Report)—Pamela Osenbaugh- Walker EMINENT DOMAIN (See also, COURT’S OPINION) Appraising Landscaping for Partial Takings (Reprinted with permission of Right-of- Way)—Russell Gustafson EXPERT WITNESS Expert Witness Library—Treasury/IRS— Charles P. Edmonds and Rudolph Lindbeck FIRREA Savings & Loan/Banking Crisis: Impact on the Real Estate Industry (Young Advisory Council Report)—Robert C. Mueller, Jr. ... GROWTH MANAGEMENT? Some Unexpected Complications from Growth Management Laws—Henry C. Entreken, Jr. and Jeffrey Boyle HAZARDOUS MATERIAI Caution: Hazardous Material on Site—Richard Emil Welch 59 The Real Estate Appraiser, December 1991 OMI] Systematic Framework for Alternative Methods of the Income Approach—Roger E. Cannaday Expert Witness Library—Treasury /IRS— Charles P. Edmonds and Rudolph Lindbeck IRS Accuracy-Related Penalties and Appraisal Valuations— I. Richard Johnson and Clair J. Nixon A Battle Plan for Local Landfills (Reprinted with permission of Urban Land)—Robert T: Dunphy and Ben C. Lin Does Your Client Really Need a Market Value Estimate?— Douglas D. Lovell FRM or ARM? Simplifying the Choice—Arefaine G. Yohannes Modeling Monthly After-Tax Residential Mortgage Payments: An Examination of Valuation Techniques— Thomas M. Springer and Neil G. Waller December Accrued depreciation December Calculating land value December Cost new of improvements December Credit lines December Current offers to purchase External obsolescence December Long life components December Personal property Physical depreciation December Real estate taxes December Replacement cost/reproduction cost December Zoning compliance FRM or ARM? Simplifying the Choice—Arefaine G. Yohannes Modeling Monthly After-Tax Residential Mortgage Payments: An Examination of Valuation Techniques— Thomas M. Springer and Neil G. Waller QE Complying with the Code and Standards—Kendall Thurston A Reviewer Looks at Uniform Standards—Neil B. Dwyer Issues on Review Appraisals (Young Advisory Council Report)— Larry S. Conley LES COMPARISON APPROACH Sales Comparison Approach: A Comparative Analysis of Three Appraisal Reports on the Same Property—Margaret S. Manaster Appraiser’s Role in the Tax Appeal Process—Cline G. Cook Modeling Monthly After-Tax Residential Mortgage Payments: An Examination of Valuation Techniques— Thomas M. Springer and Neil G. Waller Certification, Designation, and Unification Considerations— (Gillespie) Issues on Review Appraisals—(Conley) No Willing Buyers, No Willing Sellers—Two Wrongs Don’t Make a Right: Appraising in Distressed Markets—(OsenbauWgalhke-r ) Savings & Loan/Banking Crisis: Impact on the Real Estate I RE 50. ck 0 then danke wee Roe eee August Author's Index 1991 Promoting Your Business Enhancing the Narrative Appraisal (with Charles P. Cartee) Some Unexpected Complications from Growth Management Laws (with Henry C. Entreken, Jr.) ...... May A Systematic Framework for Alternative Methods of the Income Approach Enhancing the Narrative Appraisal with Graphics (with William Beidler) May Appraiser’s Role in the Tax Appeal Process Conley, Larry Issues on Review Appraisals (Young Advisory Council Report) .. August Dotzour, Mark G Appraisal Firms, Appraisers, and Independent Contractor Status (with Donald Levi, John McBride and Curtis Terflinger) 1p Dwyer, Neil B A Reviewer Looks at Uniform Standards Edmonds, Charles P. Expert Witness Library—Treasury/ IRS (with Rudolph Lindbeck) Edwards, Jerry Know This About Your Calculator . August Entreken, Henry C. Jr. Some Unexpected Complications from Growth Management Laws (with Jeffrey J. Boyle) Gillespie, Roxanne R. Certification, Designation, and Unification Considerations (Young Advisory Council Report) Gragg, Steven R Introduction to the Young Advisory Council Report » Johnson, I. Richard IRS Accuracy-Related Penalties and Appraisal Valuations (with Clair J. Nixon) Kirk, George I Never Too Soon, Sometimes Too Late: What Can Happen to your Appraisal Business If It Becomes a Part of your Estate (with James E. Larsen) December 62 The Real Estate Appraiser, December 1991 Never Too Soon, Sometimes Too Late: What Can Happen to your Appraisal Business If It Becomes a Part of your Estate (with George E. Kirk) December Appraisal Firms, Appraisers, and Independent Contractor Status (with Mark G. Dotzour, John McBride, and Curtis Terflinger) ... August Expert Witness Library—Treasury/ IRS (with Charles P. Edmonds) .... May Does Your Client Really Need a Market Value Estimate? .......... May Apartment Property Site Analysis (with Anthony Reynolds) Apartment Property Market Analy- sis (with Anthony Reynolds) Sales Comparison Approach: A Comparative Analysis of Three Appraisal Reports on the Same Property Appraisal Firms, Appraisers, and Independent Contractor Status (with Mark G. Dotzour, Donald Levi, and Curtis Terflinger) August Savings & Loan/Banking Crisis Impact on the Real Estate Industry (Young Advisory Council Report) .. August Reviewing the Single Family URAR Form IRS Accuracy-Related Penalties and Appraisal Valuations (with I. Richard Johnson) No Willing Buyers, No Willing Sellers—Two Wrongs Don’t Make a Right: Appraising in Distressed Markets (Young Advisory Council Apartment Property Site Analysis (with Arlen C. Mills) Apartment Property Market Analy- sis (with Arlen C. Mills) Modeling Monthly After-Tax Residential Mortgage Payments: An Examination of Valuation Tech- niques (with Neil G. Waller) Appraisal Firms, Appraisers, and Independent Contractor Status (with Mark G. Dotzour, Donald Levi, and John McBride) The Real Estate Appraiser, December 1991 Complying with the Code and Standards August, December Modeling Monthly After-Tax Residential Mortgage Payments: An Examination of Valuation Techniques (with Thomas M. Springer) Caution: Hazardous Material on Site FRM or ARM? Simplifying the Choice The Real Estate Appraiser is also available in microfilm or photocopy. 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