Rule 539-1-.20. Property Tax Consultants

1. (1) A property tax consultant is an appraiser employed or retained to act in an advocacy capacity in a property tax appeal matter in which the appraiser acts as an advocate, not as a disinterested third party, in rendering an analysis, opinion, or conclusion relating the nature, quality, value, or utility of identified real estate or identified real property and in which any final determination of value is to be made by an authorized governmental entity or statutory process.
2. (2) A property tax consulting assignment is one in which the appraiser provides specialized services and is therefore subject to the requirements of the Official Code of Georgia Annotated 43-39A-20(3).

3. (3) In performing property tax consulting assignments, an appraiser must:

   1. (a) obtain any occupational or professional license required to perform such specialized services;
   2. (b) be aware of, understand, and correctly employ those recognized consulting methods and techniques that are necessary to produce credible results;
   3. (c) not commit a substantial error of omission or commission that significantly affects the results of a property tax consulting assignment; and

   4. (d) not render property tax consulting assignments in a careless or negligent manner, such as a series of errors that, considered individually, may not significantly affect the results, but which, when considered in the aggregate, would be misleading.

      Departure from the requirements of this paragraph is not permitted in property tax consulting assignments.

4. (4) In performing property tax consulting assignments, an appraiser must observe the following specific guidelines:

   1. (a) clearly identify the client's objective;
   2. (b) define the problem to be considered, define the purpose and intended use of the property tax consulting assignment, consider the extent of the data collection process, adequately identify the real estate and/or property under consideration (if any), describe any special limiting conditions, and identify the effective date of the property tax consulting assignment;
   3. (c) collect, verifty, and reconcile such data as may be required to complete the property tax consulting assignment. If an independent appraisal assignment is pertinent to the property tax consulting assignment, an appraisal in conformance with Rule 539-3-.07 must be included in the data collection. All pertinent information shall be included;
   4. (d) apply the appropriate consulting tools and techniques to the data collected; and
   5. (e) base all projections on reasonably clear and appropriate evidence.

5. (5) In reporting the results of a property tax consulting assignment, an appraiser must communicate each analysis, opinion, and conclusion in a manner that is not misleading. Each written or oral consulting report must:

   1. (a) clearly and accurately set fourth the property tax consulting assignment in a manner that will not be misleading;
   2. (b) contain sufficient information to enable the person(s) who receive or rely on the report to understand it properly; and

   3. (c) clearly and accurately disclose any extraordinary assumption or limited condition that directly affects the property tax consulting assignment and indicate its impact on the final conclusion or recommendation (if any).

      Departure from the requirements of this paragraph is not permitted in property tax consulting assignments.

6. (6) Each written property tax consulting assignment must comply with the following specific reporting guidelines:

   1. (a) define the problem to be considered;
   2. (b) state the purpose of the property tax consulting assignment;
   3. (c) identify and describle the real estate and/or property under consideration;
   4. (d) set forth the effective date of the property tax consulting assignment and the date of the report;
   5. (e) describe the overall range of the work and the extent of the date collection process;
   6. (f) set forth all assumptions and limiting conditions that affect the analyses, opinions, and conclusions;
   7. (g) set forth the information considered, the consulting procedures followed, and the reasoning that supports the analyses, opinions, and conclusions;
   8. (h) set forth the appraiser's final conclusions or recommendations (if any);
   9. (i) set forth any additional information that may be appropriate to show compliance with, or clearly identify and explain permitted departures from, the requirements of paragraphs (3) and (4) of this Rule; and
   10. (j) include a signed certification in accordance with paragraph (7) of this Rule.

7. (7) Each written property tax consulting assignment report must contain a certification that is similar in content to the following form:

   I certify that, to the best of my knowledge and belief:

   -- that this report has been prepared in my capacity as an advocate in a property tax appeal matter and not as a disinterested third party.

   -- the statements of fact contained in this report are true and correct.

   -- the reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions, and are my personal, professional analyses, opinions, and conclusions.

   -- my analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the relevant appraisal standard adopted by the Georgia Real Estate Appraisers Board.

   -- I have (or have not) made a personal inspection of the property that is the subject of this report. (If more than one person signs the report, this certification must clearly specify which individuals did and which individuals did not make a personal inspection of the property.

   -- no one provided significant professional assistance to the person signing this report. (If there are exceptions, the name of each individual providing significant professional assistance must be stated.)

   Departure from the requirements of this paragraph is not permitted in property tax consulting assignments.

8. (8) To the extent that it is both possible and appropriate, any oral report (including expert testimony) of a property tax consulting assignment must address the substantive matters set forth in paragraph (6) of this Rule.

Authority: O.C.G.A. Secs. 43-39A-13, 43-39A-18.

History. Original Rule entitled "Property Tax Consultants" adopted. F. Jan. 15, 1997; eff. Feb. 4, 1997.