1.3.1.1. Land. In the development of the appraisal, the appraiser must collect and properly analyze data about the subject property. The appraiser must identify all characteristics that impact value, which may include access and road frontage, topography, soils, vegetation (including timber and crops), views, land area and shape, utilities, mineral deposits, water rights, and easements or other encumbrances. The presence of hazardous substances should be considered by appraisers in accordance with the assignment conditions.