Footnote 251

Unless specifically instructed, apportionment (allocation) of the market value of the whole property is generally beyond the scope of the appraiser’s assignment. See United States v. Dunnington, 146 U.S. 338, 351 (1892); United States v. 6.45 Acres of Land (Gettysburg Tower), 409 F.3d 139, 146-47 & n.13 (3d. Cir. 2005); United States v. 1.377 Acres of Land (Hotel San Diego), 352 F.3d 1259, 1269 (9th Cir. 2003).