2.3.1.5. Executive Summary. The appraiser shall report the major facts and conclusions that led to the final opinions(s) of value. This summary should include an identification of the property appraised; the highest and best use of the property (both before and after the acquisition if a partial acquisition); brief description of improvements (both before and after the acquisition if a partial acquisition); the indicated value of the property by each approach to value employed (both before and after the acquisition if a partial acquisition); the final opinion of value (both before and after the acquisition if a partial acquisition); any hypothetical conditions, extraordinary assumptions, limiting conditions, or instructions; and the effective date of the appraisal.