An appraiser shall include all of the following in each appraisal report prepared by the appraiser:
(1) If the appraiser has not conducted an on-site inspection of the real estate for which the appraisal report is prepared, a statement that the appraiser has not done so.
(2) If any buildings or dwelling units are located on the real estate for which the appraisal report is prepared and the appraiser has not conducted an on-site inspection of both the exterior and the interior of each building or dwelling unit, a statement that the appraiser has not done so.
(3) If the appraisal report pertains to residential real estate, the appraiser’s opinion of the highest and best use of the real estate.