59-2-703 - Commission to assist county assessors -- Appraisers provided upon request -- Costs of services -- Contingency fee arrangements prohibited. - Utah Statutes

59-2-703. Commission to assist county assessors -- Appraisers provided uponrequest -- Costs of services -- Contingency fee arrangements prohibited.
(1) The commission shall, upon request and pursuant to mutual agreement, providecounty assessors with technical assistance and appraisal aid. It shall provide certified or licensedappraisers who, upon request of the county assessor and pursuant to mutual agreement, shallperform appraisals of property and other technical services as needed by the county assessor. The costs of these services shall be computed by the commission upon the basis of the number ofdays of services rendered. Each county shall pay to the commission 50% of the cost of theservices which they receive.
(2) (a) Both the commission and counties may contract with a private firm or anindividual to conduct appraisals.
(b) Notwithstanding Title 63G, Chapter 2, Government Records Access andManagement Act, the commission and counties may disclose the name of the taxpayer and thetaxpayer's address to the contract appraiser. A private appraiser is subject to the confidentialityrequirements and penalty provisions provided in Title 63G, Chapter 2, Part 8, Remedies.
(c) Neither the commission nor a county may contract with a private firm or anindividual under a contingency fee arrangement to assess property or prosecute or defend anappeal. An appraisal that has been prepared on a contingency fee basis may not be allowed inany proceeding before a county board of equalization or the commission.

Amended by Chapter 382, 2008 General Session