2.3.1.6. Photographs. Photographs shall show the front elevation of the major improvements, any unusual features, views of the abutting properties on either side, views of the property directly opposite, and interior photographs of any unique features. When a large number of buildings are involved, including duplicates, one photograph may be used for each type. Except for an overall view, photographs may be incorporated in the body of the report as appropriate, or may be placed in the addenda of the report. 

Each photograph should be numbered and show the identification of the property, the date taken, and the name of the person taking the photograph. The location from which each photograph was taken and the direction the camera lens was facing should be shown on the plot plan of the property in the report’s addenda. 

In selecting photographs for inclusion in their reports, appraisers should bear in mind that some government appraisal reviewers and other readers of the report may never have an opportunity to personally view the property. Therefore, they must rely on the photographs and the narrative description of the property provided by the appraiser to gain an adequate understanding of the physical characteristics of the property to judge the accuracy and reasonableness of the appraiser’s analyses and value estimate(s). Thus, the appraiser may need to include aerial photographs in the report to ensure that readers can accurately visualize the property. 

In taking photographs, appraisers should also be guided by the knowledge that the government may be unable to acquire the property voluntarily and may take possession of the property well before the question of value is settled; thus, the land may be substantially altered and improvements demolished prior to a final decision in a condemnation trial.