‘Complex property’ means residential property which:

1.  Is atypical for the marketplace in which it is located based on, without limitation, such factors as:

(a) The architectural style of the property;

(b) Special improvements made to the property;

(c) The size of the lot;

(d) The use of the property;

(e) Environmental factors related to the property; and

(f) Ownership of a partial interest in the property; and

2.  Requires techniques to be used other than a simple comparison of sales or an analysis of cost or income in order to produce a reliable appraisal of that property.