Wisconsin Code § 458.19

Requirements for appraisal reports
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An appraiser shall include all of the following in each appraisal report
prepared by the appraiser:
(1) If the appraiser has not conducted an on-site inspection of
the real estate for which the appraisal report is prepared, a statement that the appraiser has not done so.
(2) If any buildings or dwelling units are located on the real
estate for which the appraisal report is prepared and the appraiser
has not conducted an on-site inspection of both the exterior and
the interior of each building or dwelling unit, a statement that the
appraiser has not done so.
(3) If the appraisal report pertains to residential real estate,
the appraiser’s opinion of the highest and best use of the real
estate.

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