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| <Scott Cullen>
|
Following up on Russ's observation at http://tree-tech.com/board/?topic=topic1&msg=808.
Russ suggested that ATA might be used consistently as an intermediate term and that ATA - TAr = TAincr (9th ed), with the provision that ATATAa only if TAa>30". I've thought about this. I found that some of my own spreadsheets were set up this way. Mathematically it works. But on review I fould it confusing. ATA is more than a numeric term in a set of calculations. It is a concept and it indicates to the appraisal reviewer or user that an adjustment has been made. It is burdensome and confusing to have to check the math (assuming you know that it should be checked)to see if ATA=TAa or if in fact there has been a downward adjustment. In order to make such a check both terms would need to be presented anyway so it's not like you save space in the form or sheet. I've changed my sheet to display both TAa and ATA. A TAa value is always displayed, this is field gathered data. An ATA value is displayed ONLY if an adjustment has been made. TAincr is calculated using TAa if ATA is blank and using ATA if ATA is not blank (a simple if-then statement). As an aside I will also be setting up application of ATA adjustments to be an appraiser choice not an automatic function if TAa>30". Based on a recent case and discussions with other appraisers I find that the adjustment should be factually based, not methodologically mandated. There are cases where the benefits do not fall off as trunk size increases, but rather continue to increase with, or perhaps even beyond trunk size. (This departure from the Guide's standardized procedure would, of course, need to be noted.) |
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