The distinction is important. We may depart from specific requirements but not from binding rules. There is not a single good reason any one of us could think of for allowing this. It may have been intended to make life easier for assessors. If so, it is certainly time for that to stop.
Assessors enjoy special privileges in many states.
Also of concern in this re-write, but not clearly spelled out, are questions over mass business valuations and how the Standard might impact or be impacted by AVMs. This should be a regular event for every real estate appraiser. We must continue to be vigilant over these changes.