When a jurisdictional exception exists, the required process includes:

• A. Identify the law, comply with the law, disclose in the report the voided USPAP portion, and cite in the report the law that caused the exception
• B. Ignore USPAP and proceed
• C. Document the exception in a separate letter only
• D. Seek guidance from a different professional body

Answer: (B)

When a jurisdictional exception exists, the law governing the situation takes precedence over USPAP, so you must comply with that law even if it creates a deviation from USPAP. The proper process is to identify the specific law that causes the exception, comply with that law, and clearly disclose in the appraisal report the nature of the exception, the law that caused it, and the effect on USPAP compliance. This keeps the report transparent about what parts of USPAP could not be followed due to legal requirements and the resulting impact on the appraisal conclusions. Ignoring USPAP, documenting the exception only in a separate letter, or seeking guidance from a different professional body do not meet the required approach.