What concept does Advisory Opinion 40 caution against when reporting location-related data in appraisals?

Advisory Opinion 40 emphasizes the importance of transparency and accuracy in the reporting of location-related data in appraisals. The caution against pretext and "code words" is significant because using ambiguous language may lead to misinterpretation and can obscure underlying factors influencing property values. The goal of an appraisal is to provide a clear and accurate assessment, and reliance on euphemisms or coded language might mislead stakeholders involved in the appraisal process. Therefore, this advisory opinion encourages appraisers to communicate in a straightforward manner, ensuring that all parties understand the implications of location-related data without the risk of confusion stemming from vague terminology.