(1) The department of revenue may have property subject to the provisions of this
chapter assessed by a qualified independent appraiser when both the department and
the owner of the property subject to the assessment agree in writing:
(a) on a particular independent appraiser to do an appraisal;
(b) to share the costs of the independent appraisal; and
(c) to accept the results of the appraisal.
(2) Appeals from the decision of the department are subject to mediation under 15-1-212 and may be taken to the state tax appeal board.
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