“Appraisal” means a written opinion of value of a specific property that relies on the comparative sales, income, or cost approach and any tax assessment report that relies on assessment information or comparison. A sales or market analysis for listing a property for sale is not included in this definition. A cost calculation sheet by itself is not included in this definition.

Source. #7152, eff 12-10-99 (formerly Tax 101.05); ss by #7875, eff 4-18-03; ss by #8985, eff 9-24-07; ss by #10623, eff 6-26-14 (from Tax 102.07); ss by 13686, eff 7-19-23