A client has requested a valuation of a commercial property, specifying that the valuer must assume a proposed, but not yet approved, zoning change to 'high-density residential' will be granted. According to IVS 104 Bases of Value, how must this instruction be handled and disclosed in the valuation report?
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A
As a standard limiting condition that is common in most valuation reports.
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B
As a 'special assumption', which must be clearly identified as it deals with a premise that is contrary to fact at the valuation date.
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C
As a 'jurisdictional exception', because it is a client-specific requirement.
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D
It should be noted in the work file but omitted from the final report to avoid confusing the intended users.