Utah Code 59-2-703. Commission to assist county assessors — Appraisers provided upon request — Costs of services — Contingency fee arrangements prohibited
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(1)
Terms Used In Utah Code 59-2-703
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Appraisal: A determination of property value.
- Contract: A legal written agreement that becomes binding when signed.
- Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102
- Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
(1)(a) The commission shall, upon request and pursuant to mutual agreement, provide county assessors with technical assistance and appraisal aid.
(1)(b) The commission shall provide certified or licensed appraisers who, upon request of the county assessor and pursuant to mutual agreement, shall perform appraisals of property and other technical services as needed by the county assessor.
(1)(c) The commission shall calculate the costs of these services based on the number of days of services rendered.
(1)(d) Each county shall pay to the commission 50% of the cost of the services that the county receives.
(2)
(2)(a) Both the commission and counties may contract with a private firm or an individual to conduct appraisals.
(2)(b) A county assessor may request the private firm or individual conducting appraisals to assist the county assessor in meeting the requirements of Section 59-2-303.1 .
(2)(c)
(2)(c)(i) Notwithstanding Title 63G, Chapter 2, Government Records Access and Management Act, the commission and counties may disclose the name of the taxpayer and the taxpayer’s address to the contract appraiser.
(2)(c)(ii) A private appraiser is subject to the confidentiality requirements and penalty provisions provided in Title 63G, Chapter 2, Part 8, Remedies.
(2)(d)
(2)(d)(i) Neither the commission nor a county may contract with a private firm or an individual under a contingency fee arrangement to assess property or prosecute or defend an appeal.
(2)(d)(ii) An appraisal that has been prepared on a contingency fee basis may not be allowed in any proceeding before a county board of equalization or the commission.