Final answer:
The responsibility of identifying intended users in an appraisal assignment lies with the appraiser. They need to tailor the appraisal report to meet the needs of the intended users.
Step-by-step explanation:
In an appraisal assignment, the responsibility of identifying the intended users lies with the appraiser. The appraiser needs to understand who will be utilizing the appraisal report and tailor it to their specific needs. This is crucial in ensuring that the appraisal report provides the relevant information and meets the requirements of the intended users.
For example, if the intended users are potential investors, the appraiser should focus on providing information related to the investment value and potential returns. On the other hand, if the intended users are lenders, the appraiser should emphasize the collateral value and risk analysis.
Therefore, it is the appraiser's responsibility to identify the intended users and consider their needs when performing an appraisal assignment.