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U.S. State Codes
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Utah
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Title 59 - Revenue and Taxa...
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Chapter 2 - Property Tax Act
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Part 7 - Appraisers and Appraisals
Part 7 - Appraisers and Appraisals
Section 701 - Appraisal by certified or licensed appraisers -- Appraiser trainees -- Certification of elected county assessors -- Commission may prescribe additional requirements for appraisers -- Rulemaking authority -- County assessor to ensure compliance.
Section 702 - Education and training of appraisers -- Continuing education for appraisers and county assessors.
Section 703 - Commission to assist county assessors -- Appraisers provided upon request -- Costs of services -- Contingency fee arrangements prohibited.
Section 704 - Assessment studies -- Sharing of data -- Factoring assessment rates -- Corrective action.
Section 704.5 - Commission to adopt rules -- Legislative review.
Section 705 - Personal property audits -- Records confidential -- Cost.