2.3.4.3.5. Assessed Value and Tax Load.The appraiser must estimate what the assessed value and annual tax load will be on the remainder property. This estimate is particularly critical if the income capitalization approach is to be utilized in developing an opinion of the value of the remainder property. In this connection, discussions with local assessing authorities are often helpful in making these estimates. All requirements listed in Section 2.3.2.3.7 must be addressed.