(a) The preparation of a report or other work performed
for an appraisal district or as part of any property tax consulting
services on behalf of another person, that is used to develop, support,
or protest an unequal appraisal under Chapter 41, Subchapter C or
Chapter 42, Subchapter B of the Tax Code, is considered an appraisal
or appraisal practice for the purposes of §155.1 of this chapter
(relating to Standards of Practice) and must conform with Uniform
Standards of Professional Appraisal Practice (USPAP), if the person
preparing the report or other work presents it as the product of a
person licensed, certified, registered, or approved under the Texas
Appraiser Licensing and Certification Act.
(b) A person licensed, certified, registered, or approved
under the Texas Appraiser Licensing and Certification Act who is also
certified as a property tax professional under Chapter 1151 of the
Occupations Code or as a property tax consultant under Chapter 1152
of the Occupations Code, must include the USPAP disclaimer set out
in subsection (c) of this section whenever that person prepares a
report or other work used to develop, support, or protest an unequal
appraisal under Chapter 41, Subchapter C or Chapter 42, Subchapter
B of the Tax Code, solely under the authority of a property tax professional
or consultant certification.
(c) The USPAP disclaimer required under this section
must:
(1) be located directly above the preparer's signature;
(2) be in at least 10-point boldface type; and
(3) read as follows: USPAP DISCLAIMER: I AM LICENSED
OR CERTIFIED AS A REAL PROPERTY APPRAISER AND A PROPERTY TAX PROFESSIONAL
OR CONSULTANT. THIS REPORT WAS PREPARED IN MY CAPACITY AS A PROPERTY
TAX PROFESSIONAL OR CONSULTANT AND MAY NOT COMPLY WITH THE REQUIREMENTS
FOR DEVELOPMENT OF A REAL PROPERTY APPRAISAL CONTAINED IN THE UNIFORM
STANDARDS OF PROFESSIONAL APPRAISAL PRACTICE (USPAP) OF THE APPRAISAL
STANDARDS BOARD OF THE APPRAISAL FOUNDATION.
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Source Note: The provisions of this §155.2 adopted to be effective March 14, 2013, 38 TexReg 1681; amended to be effective December 22, 2013, 38 TexReg 9050; amended to be effective September 7, 2015, 40 TexReg 5789 |