Table of Contents

About the Author

Acknowledgments

Foreword

Preface

CHAPTER 1       What Is Fraud?

Proving Fraud

Types of Commercial Real Estate Fraud

Conclusion

CHAPTER 2       Why Should Fraud Matter to Appraisers?

Striving for Professional Excellence

Legal Precedents

Applicability of a Fiduciary Standard to Appraisers

What Is the Expected “Duty of Care” Owed by Appraisers?

Case Law Concerning Individual Acts of Appraisal Negligence or Fraud

USPAP and Fraud

Current Actions against Appraisers

Future Actions against Appraisers

Conclusion

CHAPTER 3       The Causal Factors behind Fraud

CHAPTER 4       The Need for Factual Verification

The Data Verification Process

Interviewing the Property Owner

Conclusion

CHAPTER 5       Understanding Conflicts of Interest

Conflicts of Interest in the Financial Industry

Conflicts of Interest in the Taxation Sector

Conclusion

CHAPTER 6       Purchase Contract Fraud

Compare the Purchase Price to the Listing

Builder Bailouts

Conclusion

CHAPTER 7       Misrepresentation of Occupancy and Tenancy

Why Verifying Collected Rent Is So Important

Talk to the Tenants

Verification of Future Tenants

Studying Present and Past Rent Rolls

What If the Tenant Is Not There?

When the Landlord Pretends to Be a Tenant

The Best Way to Verify Occupancy and Rents

Estoppel Agreements

Conclusion

CHAPTER 8       Misrepresentation of Property Characteristics

Legality of Use

Availability of Utilities and Water

Property Size

Property Condition

Transferability of Rights or Funds

Tax Credits

Water Rights

Bond Financing

Conclusion

CHAPTER 9       Deceptive Financial Statements

The Numbers Are Too Round

The Numbers Are Too Consistent

Not All Obligated Payments Are Being Made

Revenue That Is Not Related to the Property Is Included

“Pocket-to-Pocket” Rental Income Is Included

Necessary Expenses Are Excluded

Conclusion

CHAPTER 10     Misrepresentation of Buyer or Borrower

CHAPTER 11     Other Ways Appraisers Are Influenced

Previous Appraisal Reports

Misleading Data

Character References

Conclusion

CHAPTER 12     Property Types More Susceptible to Fraud

Vacant Land

Rent-Controlled Apartments

Buildings with High Vacancies

Condominium Projects

Foreign Real Estate

Properties with Title Issues

Conclusion

CHAPTER 13     Federal Criminal Statutes against Fraud

Conclusion

APPENDIX         Real Estate Transaction Fraud Prevention Checklist

BIBLIOGRAPHY