Utah Code Title 59. Revenue and Taxation § 59-2-1017. Property tax appeal assistance

(a) “Certified appraiser” means an appraiser certified in accordance with:

(b) “Licensed appraiser” means an appraiser licensed in accordance with:

(c) “Opinion of value” means an estimate of fair market value that:

(d) “Present evidence” means to present information:

(e) “Price estimate” means an estimate:

(f) “Provide property tax information” means to provide information related to a property tax appeal made in accordance with this part to another person.

(a) present evidence in a property tax appeal on behalf of another person after obtaining permission from that other person;  or

(b) provide property tax information to another person.

(a) only a licensed appraiser or a certified appraiser may present or provide an opinion of value;  and

(b) a licensed appraiser or a certified appraiser may not present or provide a price estimate.

(a) present or provide an opinion of value;  or

(b) provide consultation services, including presenting evidence or providing property tax information.

(5)(a) A licensed appraiser or a certified appraiser who presents or provides an opinion of value in accordance with Subsection (2) shall comply with all applicable laws and regulations, including Sections 61-2g-304, 61-2g-403, 61-2g-406, and 61-2g-407.

(b) A licensed appraiser or a certified appraiser who does not present or provide an opinion of value but who provides consultation services by presenting evidence or providing property tax information in accordance with Subsection (2) shall comply with all applicable laws and regulations, including Sections 61-2g-304, 61-2g-403, 61-2g-406, and 61-2g-407, except that the licensed appraiser or the certified appraiser may advocate for the client in a property tax appeal.

(c) A person who is not a licensed appraiser and not a certified appraiser who presents evidence or provides property tax information in accordance with Subsection (2):