Utah Admin. Code R884-24P-19 - Appraiser Designation Program Pursuant to Utah Code Ann. Sections 59-2-701 and 59-2-702
(1) As used in this
section:
(a) "Basic designation course" means
one or more of the following courses:
(i)
Course 500, The Fundamentals of the County Assessor;
(ii) Course 501, Assessment Practice in
Utah;
(iii) Course 502, Mass
Appraisal of Land;
(iv) Course 503,
Development and Use of Personal Property Schedules;
(v) Course 504, Appraisal of Public Utilities
and Railroads;
(vi) Course 505,
Income Approach Applications;
(vii)
Course 506, Residential Report Writing;
(viii) Course 508, Tax Appeals and the
Valuation Process; or
(ix) Course
509, Mass Appraisal of Real Property.
(b) "Division" means the Property Tax
Division of the State Tax Commission.
(c)
(i)
"Property tax purposes" means property valued for purposes of:
(A) Title 59, Chapter 2, Property Tax
Act;
(B) Title 59, Chapter 3, Tax
Equivalent Property Act; and
(C)
Title 59, Chapter 4, Privilege Tax.
(ii) "Property tax purposes" does not include
property valued for purposes of Title 59, Chapter 2, Part 4, Assessment of
Transitory Personal Property and Interstate Carriers.
(b) "State certified general appraiser" means
the same as that term is defined in Section 61-2g-102.
(c) "State certified residential appraiser"
means the same as that term is defined in Section 61-2g-102.
(d) "State licensed appraiser" means the same
as that term is defined in Section 61-2g-102.
(e) "Trainee" means the same as that term is
defined in Section 61-2g-102.
(2)
(a) A
county assessor, state employee, or county employee may not value real or
personal property for property tax purposes without first obtaining a
designation from the division as provided in this section.
(b)
(i)
(A) If a county assessor does not have enough
employees that hold a designation under this section to value real or personal
property for property tax purposes, the county assessor shall contract with a
private appraiser to value the property.
(B) Regardless of whether a county assessor
is required to contract with a private appraiser under Subsection (2)(b)(i)(A),
the county assessor may contract with a private appraiser to value real or
personal property for property tax purposes.
(ii)
(A)
Except as provided in Subsection (2)(b)(ii)(B), if a county assessor contracts
with a private appraiser under this Subsection (2)(b), the private appraiser
shall be a:
(I) state licensed
appraiser;
(II) state certified
residential appraiser; or
(III)
state certified general appraiser.
(B) If a county assessor contracts with a
private appraiser to value property that is commercial real property, the
private appraiser shall:
(I) be a state
certified general appraiser; or
(II) possess a current designation under
Subsection (6).
(c) The appraisal of real or personal
property for property tax purposes shall comply with the professional conduct
requirements and uniform standards of Section 61-2g-403.
(3)
(a)
(i) The division may grant the following
designations:
(A) administrator;
(B) centrally assessed valuation
analyst;
(C) general real property
appraiser;
(D) personal property
auditor or appraiser; and
(E)
residential appraiser.
(ii) In addition to the designations
described in Subsection (3)(a)(i), the division may grant the following
associate designations:
(A) associate
centrally assessed valuation analyst; and
(B) associate residential
appraiser.
(b) The division may only grant a designation
described in Subsection (3)(a) to an individual who is employed:
(i) by:
(A)
a county assessor's office; or
(B)
the State Tax Commission; and
(ii) as an:
(A) appraiser;
(B) review appraiser;
(C) valuation auditor;
(D) analyst providing oversight and direction
to one or more appraisers or auditors; or
(E) administrator providing oversight and
direction to one or more appraisers or auditors.
(c) A designation described in
Subsection (3)(a) is automatically revoked on the date employment terminates if
the individual granted the designation does not meet the employment
requirements of Subsection (3)(b).
(d)
(i) If
a designation has been revoked under Subsection (3)(c) for a period of two
years or less, the designation may be reinstated if the individual:
(A) secures or resumes employment that meets
the requirements of Subsection (3)(b); or
(B) contracts with a party described
Subsection (3)(b)(i) to provide appraisal services.
(ii) If a designation has been revoked under
Subsection (3)(c) for a period of more than two years, the designation may be
reinstated if the individual:
(A) secures or
resumes employment as described in Subsection (3)(b); and
(B)
(I)
during the period beginning on the date of revocation and ending on the date of
securing or resuming employment as described in Subsection (3)(b), has:
(Aa) been employed in a closely related field
as determined by the division; and
(Bb) completed all division continuing
education requirements applicable to the designation; or
(II)
(Aa)
passed a final examination for each course applicable to the designation;
and
(Bb) successfully completed to
the satisfaction of the division a field practicum applicable to the
designation.
(iii) Reinstatement under this Subsection
(3)(d) do not apply to the designation described in Subsection
(3)(a)(i)(A).
(4)
(a) The
division may grant the designation of administrator to a county assessor who
meets the requirements of this Subsection (4).
(b) To be granted the designation of
administrator, an individual shall:
(i)
successfully complete the following courses:
(A) Course 500, The Fundamentals of the
County Assessor;
(B) Course 501,
Assessment Practice in Utah;
(C)
Course 503, Development and Use of Personal Property Schedules;
(D) Course 508, Tax Appeals and the Valuation
Process; and
(E) Course 509, Mass
Appraisal of Real Property;
(ii) pass a final examination for each course
described in Subsection (4)(b)(i);
(iii) successfully complete to the
satisfaction of the division a comprehensive mass appraisal practicum;
and
(iv) comply with the
requirements of Section 17-17-2.
(c)
(i) The
division shall confer a designation of completion as required by Section
59-2-702.5 to a county assessor that the division designates as an
administrator.
(ii) To maintain the
designation of administrator, a county assessor shall remain in compliance with
Section 59-2-702.5.
(5)
(a)
(i) An individual who is granted the
designation of centrally assessed valuation analyst may value centrally
assessed property for property tax purposes.
(ii) An individual who is granted the
designation of associate centrally assessed valuation analyst may value
centrally assessed property for property tax purposes under the direction of an
individual designated as a centrally assessed valuation analyst.
(b) To be granted the designation
of centrally assessed valuation analyst, an individual shall:
(i) successfully complete the following
courses:
(A) Course 501, Assessment Practice
in Utah; and
(B) Course 504,
Appraisal of Public Utilities and Railroads;
(ii) pass a final examination for each course
described in Subsection (5)(b)(i);
(iii) successfully complete to the
satisfaction of the division a comprehensive valuation practicum; and
(iv) be a:
(A) state licensed appraiser;
(B) state certified residential appraiser;
or
(C) state certified general
appraiser.
(c)
(i) To
be granted the designation of associate centrally assessed valuation analyst,
an individual shall:
(A) successfully complete
the following courses:
(I) Course 101, Basic
Appraisal Principles;
(II) Course
102, Basic Appraisal Practices;
(III) Course 103, Uniform Standards of
Professional Appraisal Practice;
(IV) Course 104, Appraiser, Supervisor,
Trainee Workshop;
(V) Course 501,
Assessment Practice in Utah; and
(VI) Course 504, Appraisal of Public
Utilities and Railroads;
(B) pass a final examination for each course
described in Subsection (5)(c)(i)(A);
(C) successfully complete to the satisfaction
of the division a comprehensive valuation practicum; and
(D) be a trainee under the direction of an
individual designated as a centrally assessed valuation analyst.
(d) To maintain a
designation under this Subsection (5), an individual shall:
(i) successfully complete a basic designation
course and pass the associated final examination every two years; and
(ii) except as provided in
Subsection (5)(c), maintain the licensing or certification requirement of
Subsection (5)(b)(iv).
(6)
(a) An individual who is
granted the designation of general real property appraiser may value locally
assessed real property for property tax purposes.
(b) To be granted the designation of general
real property appraiser, an individual shall:
(i) successfully complete the following
courses:
(A) Course 501, Assessment Practice
in Utah;
(B) Course 502, Mass
Appraisal of Land;
(C) Course 505,
Income Approach Applications;
(C)
Course 508, Tax Appeals and the Valuation Process; and
(D) Course 509, Mass Appraisal of Real
Property;
(ii) pass a
final examination for each course described in Subsection (6)(b)(i);
(iii) successfully complete to the
satisfaction of the division a comprehensive residential and commercial field
practicum; and
(iv) be a:
(A) state certified residential appraiser;
or
(B) state certified general
appraiser.
(c)
To maintain a designation under this Subsection (6), an individual shall:
(i) successfully complete a basic designation
course and pass the associated final examination every two years; and
(ii) maintain the certification
requirement of Subsection (6)(b)(iv).
(7)
(a) An
individual who is granted the designation of personal property auditor and
appraiser may value locally assessed personal property for property tax
purposes.
(b) To be granted the
designation of personal property auditor and appraiser, an individual shall:
(i) successfully complete the following
courses:
(A) Course 101, Basic Appraisal
Principles;
(B) Course 103, Uniform
Standards of Professional Appraisal Practice;
(C) Course 501, Assessment Practice in Utah;
and
(D) Course 503, Development and
Use of Personal Property Schedules;
(ii) pass a final examination for each course
described in Subsection (7)(b)(i); and
(iii) successfully complete to the
satisfaction of the division a comprehensive auditing and appraisal
practicum.
(c) To
maintain a designation under this Subsection (7), an individual shall
successfully complete six hours of division approved continuing education every
two years.
(8)
(a)
(i) An
individual who is granted the designation of residential appraiser may value
residential, vacant, or agricultural property for property tax
purposes.
(ii) An individual who is
granted the designation of associate residential appraiser may value
residential, vacant, or agricultural property for property tax purposes under
the direction of an individual designated as a residential appraiser.
(b) To be granted the designation
of residential appraiser, an individual shall:
(i) successfully complete the following
courses:
(A) Course 501, Assessment Practice
in Utah;
(B) Course 502, Mass
Appraisal of Land;
(C) Course 506,
Residential Report Writing;
(D)
Course 508, Tax Appeals and the Valuation Process; and
(E) Course 509, Mass Appraisal of Real
Property;
(ii) pass a
final examination for each course described in Subsection (8)(b)(i);
(iii) successfully complete to the
satisfaction of the division a comprehensive residential field practicum;
and
(iv) be a:
(A) state licensed appraiser;
(B) state certified residential appraiser;
or
(C) state certified general
appraiser.
(c)
(i) To
be granted the designation of associate residential appraiser, the individual
shall:
(A) successfully complete the following
courses:
(I) Course 101, Basic Appraisal
Principles;
(II) Course 102, Basic
Appraisal Practices;
(III) Course
103, Uniform Standards of Professional Appraisal Practice;
(IV) Course 104, Appraiser, Supervisor,
Trainee Workshop;
(V) Course 501,
Assessment Practice in Utah;
(VI)
Course 502, Mass Appraisal of Land;
(VII) Course 506, Residential Report
Writing;
(VIII) Course 508, Tax
Appeals and the Valuation Process; and
(IX) Course 509, Mass Appraisal of Real
Property;
(B) pass a
final examination for each course described in Subsection
(8)(c)(i)(A);
(C) successfully
complete to the satisfaction of the division a comprehensive residential field
practicum; and
(D) be a trainee
under the direction of an individual designated as a residential
appraiser.
(d) To maintain a designation under this
Subsection (8), an individual shall:
(i)
successfully complete a basic designation course and pass the associated final
examination every two years; and
(ii) except as provided in Subsection (8)(c),
maintain the licensing or certification requirement of Subsection
(8)(b)(iv).
(9) For purposes of this section, a course is
considered to be successfully completed if the individual attended 100% of the
classes for the course.
(10)
(a) For purposes of this section, an
individual is considered to have passed a final examination for a course if the
individual's score is equal to or greater than 70%.
(b)
(i) If
an individual fails to pass a final examination for a course, the individual
may make two additional attempts to pass the final examination.
(ii) If the individual fails to pass the
final examination after the two additional attempts described in Subsection
(10)(b)(i), the individual may not take the final examination again until the
individual retakes the course.
(11)
(a) If
an individual is required to complete a practicum for a designation described
in Subsections (4) through (8), the practicum shall be administered by an
appraiser designated by the division upon written request of the individual's
supervisor.
(b) A practicum shall
include the appraisal or audit of selected properties that the individual is
likely to encounter in the individual's specific employment
circumstances.
(12) The
division may refuse to cover the costs associated with obtaining or maintaining
a designation:
(a) if the individual fails to:
(i) pass a final examination after three
attempts;
(ii) successfully
complete the course as described in Subsection (9);
(iii) provide the division reasonable advance
notice of withdrawal from a course; or
(b) under circumstances similar to those
listed in Subsection (12)(a) as determined by the division.
(13)
(a) The completion and delivery of the
assessment roll required under Section 59-2-311 is an administrative function
of a county assessor.
(b) A county
assessor may complete and deliver an assessment roll as required by Section
59-2-311 without meeting any licensure, certification, designation, or
educational requirements of this section.
Notes
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