Sales Listings and Contract Offers (continued)

·   Listings must be properly identified and may include a legible copy of a MLS entry.

·   Although not required, it may be helpful to make adjustments or otherwise use a sales comparison analysis grid.

Sales listings, contract offers, and unsettled sales must not be used as comparables.  If such data is clearly identified and fully explained, however, it can be used to support a time adjustment.