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Such situations arise, for example, when divorce proceedings and inheritance tax proceedings concerning the same property run in parallel and each requires independent value determinations.
Courts are in principle not bound by the outcome of separate proceedings, but they may take an appraisal report prepared therein into additional consideration as part of their free evaluation of evidence.
In the case of significant, unexplainable discrepancies between the two appraisal reports, this may give rise to additional inquiries to the respective valuers.
In practice, it can be helpful for the valuers involved, with the consent of their respective clients, to directly align their methodological approaches with one another in order to clarify unexplainable discrepancies.
Ultimately, however, each court remains free within its own proceedings to decide what weight it attaches to the appraisal report prepared therein as part of its own evaluation of evidence.