Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-2-701
Appraisal by certified or licensed appraisers -- Appraiser trainees -- Certification of elected county assessors -- Commission may prescribe additional requirements for appraisers -- Rulemaking authority -- County assessor to ensure compliance
# (1)
# (a)
Except as provided in Subsection (1)(b), a person performing an appraisal for purposes of establishing fair market value of real estate or real property for the assessment roll shall be the holder of an appraiser's certificate or license issued by the Division of Real Estate under Title 61, Chapter 2g, Real Estate Appraiser Licensing and Certification Act.
# (b)
Notwithstanding Section 61-2g-301, an uncertified or unlicensed appraiser trainee who is registered under Section 61-2g-302 may appraise property under the direction of a holder of an appraiser's certificate or license issued by the Division of Real Estate under Title 61, Chapter 2g, Real Estate Appraiser Licensing and Certification Act.
# (2)
The limitations on appraisal authority under Subsections 61-2g-311(1) and (2) and Section 61-2g-312 do not apply to a person performing an appraisal for purposes of establishing fair market value for the assessment roll.
# (3)
The commission may prescribe additional requirements for any person performing an appraisal for purposes of establishing fair market value for the assessment roll.
# (4)
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to establish qualifications for personal property appraisers exempt from licensure under Title 61, Chapter 2g, Real Estate Appraiser Licensing and Certification Act.
# (5)
In accordance with Sections 17-67-301 and 17-67-302, a county assessor shall ensure that the assessor's office is in compliance with this section and any additional rules or requirements for property appraisers established by the commission.
Source: view the official text
In this chapter (40 sections)
- 59-2-405.1 · Uniform fee on certain vehicles with a gross vehicle…
- 59-2-405.2 · Definitions -- Uniform statewide fee on certain tangible…
- 59-2-405.3 · Uniform statewide fee on motor homes -- Distribution of…
- 59-2-406 · Collection of uniform fees and other motor vehicle fees
- 59-2-407 · Administration of uniform fees. (Superseded 7/1/2026)
- 59-2-502 · Definitions
- 59-2-503 · Qualifications for agricultural use assessment
- 59-2-504 · Exclusions from designation as agricultural use -- Exception
- 59-2-505 · Indicia of value for agricultural use assessment --…
- 59-2-506 · Rollback tax -- Penalty -- Computation of tax -- Procedure…
- 59-2-506.5 · Conservation easement rollback tax -- One-time in lieu fee…
- 59-2-507 · Land included as agricultural -- Site of residence excluded…
- 59-2-508 · Application -- Signed statement -- Consent to creation of a…
- 59-2-509 · Change of ownership or legal description
- 59-2-510 · Separation of land
- 59-2-511 · Acquisition of land by governmental entity -- Requirements…
- 59-2-512 · Land located in more than one county
- 59-2-513 · Tax list and duplicate
- 59-2-514 · State Farmland Evaluation Advisory Committee -- Membership…
- 59-2-515 · Rules prescribed by commission
- 59-2-701 · Appraisal by certified or licensed appraisers -- Appraiser…
- 59-2-702 · Education and training of appraisers -- Continuing education…
- 59-2-703 · Commission to assist county assessors -- Appraisers provided…
- 59-2-704 · Assessment studies -- Sharing of data -- Factoring…
- 59-2-704.5 · Commission to adopt rules -- Legislative review
- 59-2-705 · Personal property audits -- Records confidential -- Cost
- 59-2-801 · Apportionment of property assessed by commission
- 59-2-802 · Statement of commission transmitted to county auditors --…
- 59-2-803 · Statement transmitted by county auditors to governing bodies…
- 59-2-804 · Interstate allocation of mobile flight equipment
- 59-2-901 · Determination of rate by commission -- Transmittal to county…
- 59-2-902 · Minimum basic tax levy for school districts
- 59-2-903 · Remittance to credit of Uniform School Fund of money in…
- 59-2-904 · Participation by district in state's contributions to…
- 59-2-905 · Legislature to set minimum rate of levy for state's…
- 59-2-906 · Rates fixed by commission valid
- 59-2-908 · Single aggregate limitation -- Maximum levy
- 59-2-909 · Time for adoption of levy -- County purpose requirement
- 59-2-910 · Amount available for each purpose
- 59-2-911 · Exceptions to maximum levy limitation