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Learn essential strategies for appraisers to minimize damage during cross-examination in trial testimony. Discover how to handle errors, new information, opposing counsel's tactics, expanding answers, and knowing when to stop talking.
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Preparing the Appraiser for Trial Testimony Training, Tips and Techniques from the Front Lines
Preparing the Appraiser for Trial Testimony Victor V. Anselmo, Esquire Anthony C. Barna, MAI, SRA Sharon F. DiPaolo, Esquire J. Kieran Jennings, Esquire
VIGNETTE 1 Issue: How to minimize damage when an error is discovered in your appraisal during cross-examination.
VIGNETTE 1 Scenario: The issue in trial is the fair market value of the subject property, a big box, as of tax lien date 1-1-09. School Board Appraiser incorrectly identified the most recent transfer of the subject property as an "arms length transaction" when describing sale history of the subject property in his appraisal, when in fact the transfer was between related parties. He is being cross examined by the Taxpayer's attorney on this issue.
VIGNETTE 2 Issue: How to minimize damage when new information is presented under cross-examination.
VIGNETTE 2 Scenario: The issue in this trial is the fair market value of the subject property, a big box, as of tax lien date 1-1-05. School Board Appraiser testified that negative issues near subject could affect value and is surprised on cross-examination by several examples of negative influences near subject. School Board Appraiser is also was one of a two signatories to the appraisal. She is being cross-examined by the property owner’s attorney.
VIGNETTE 3 Issue: How to NOT let opposing counsel put words in your mouth.
VIGNETTE 3 • Scenario: The issue in this trial is the fair market value of the subject property, a big box, in a very rural area, as of tax lien date 1-1-11. Taxpayer's appraiser valued the property fee simple using comparable sales with similar demographics. In this jurisdiction the taxing authorities permit/encourage the use of leased fee sales in fee simple appraisals. The School Board's attorney is trying to develop the argument that the taxpayer's appraiser is valuing the property as if it were vacant by excluding first generation and build to suit leased fee sale comparables. The appraiser is being cross-examined by the school attorney.
VIGNETTE 4 Issue: How to expand beyond the “yes” and “no” answer under cross examination.
VIGNETTE 4 Scenario: The issue in this trial is the fair market value of the subject property, a big box, as of tax lien date 1-1-10. The school appraiser has made an adjustment to a comparable sale to include the cost of post-sale renovations. She is being cross-examined by the property owner’s attorney, who is trying to limit her answers to strict “yes” and “no” responses.
VIGNETTE 5 Issue: Stop talking after you have answered the question.
VIGNETTE 5 Scenario: One of the issues in this trial was the sale of the subject property which was quite recent to the effective date of the appraisal for an amount well above the value established by the Taxpayer's appraiser. Counsel for the School Board argued the sale was an indicator of value for the property. Taxpayer's counsel, supported by their appraiser, maintained that the sale included the business and the real estate and thus, was not an indicator of fee simple value. At the conclusion of the appraiser's testimony the Hearing Examiner inquired as to why the sale was not relied upon.
