Appraisals approximate market value for financing and taxes; disagreements may cause reconsideration or brand-new appraisals.
https://www.scribd.com/document/982534363/Saratoga-County-Commercial-Property-Lawyer-Composing-Solid-Lease-Agreements-217859
Appraisals estimate market value for financing and taxes; conflicts may cause reconsideration or new valuations.