2.3.1.2. Letter of Transmittal. This should include the date of the letter; identification of the property and property rights appraised; a reference that the letter is accompanied by an appraisal report; a statement of the effective date of the appraisal; identification of any hypothetical conditions, extraordinary assumptions, limiting conditions, or legal instructions; the value opinion (or, in a partial acquisition, opinions of the value of the larger parcel before the acquisition and the remainder property after the acquisition, the difference); and the appraiser’s signature.