The intent of these standards is not to instruct in the details of appraising, but rather the emphasis is on those particular aspects of valuation that pertain to assessing in Utah. Detailed instruction in appraisal theory and practice is provided through appropriate registration and certification course work.
Much of the language in these standards is common to other assessment publications as well as other disciplines; however, its use here is restricted to the definitions provided in the “General Information Section”. This section provides an extensive list of standard definitions used by the Utah State Tax Commission (Commission) and by local assessment personnel in real property valuation and assessment administration.
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