(1) As used in this section:

1. (a) "Licensed appraiser" means an appraiser licensed in accordance with Title 61, Chapter 2g, Real Estate Appraiser Licensing and Certification Act.

2. (b) "Opinion of value" means an estimate of fair market value that:

   1. (i) is made by a licensed appraiser; and
   2. (ii) complies with the Uniform Standards of Professional Appraisal Practice promulgated by the Appraisal Standards Board as described in 12 U.S.C. Sec. 3339.

3. (c) "Present evidence" means to present information:

   1. (i) to a county board of equalization or the commission; and
   2. (ii) related to a property tax appeal made in accordance with this part.

4. (d) "Price estimate" means an estimate:

   1. (i) of the price that property would sell for; and
   2. (ii) that is not an opinion of value.
5. (e) "Provide property tax information" means to provide information related to a property tax appeal made in accordance with this part to another person.

(2) Subject to the other provisions of this section, a person may:

1. (a) present evidence in a property tax appeal on behalf of another person after obtaining permission from that other person; or
2. (b) provide property tax information to another person.

(3) For purposes of Subsection (2):

1. (a) only a person who is a licensed appraiser may present or provide an opinion of value; and
2. (b) only a person who is not a licensed appraiser may present or provide a price estimate.

(4)

1. (a) A licensed appraiser who presents evidence or provides property tax information in accordance with Subsection (2) is subject to Sections 61-2g-304, 61-2g-403, 61-2g-406, and 61-2g-407.

2. (b) A person who is not a licensed appraiser, who presents evidence or provides property tax information in accordance with Subsection (2):

   1. (i) is subject to Section 61-2g-407; and
   2. (ii) if the person charges a contingent fee, is subject to Section 61-2g-406.