1. (1) The Board or Administrative Judge shall not require an Assessing Authority, Agent, or Party to be compliant with the Uniform Standards of Professional Appraisal Practice (“USPAP”) or the State Licensing and Certified Real Estate Appraisers Law when the Assessing Authority, Agent, or Party prepares a Valuation Analysis.
2. (2) Any individual appearing as a Real Estate Appraiser before the Board or Administrative Judge shall comply with all provisions of the State Licensing and Certified Real Estate Appraisers Law. An Assessing Authority or Agent is not required to be a licensed appraiser to testify as to valuation before the Board or Administrative Judge.

Authority: T.C.A. §§ 4-5-217, 67-1-305, and 67-5-1514. Administrative History: Original rule certified June 7, 1974. Repeal filed and effective July 1, 1984. New rule filed June 30, 2000; effective September 12, 2000. Amendments filed January 7, 2026; effective April 7, 2026.