| (a) The preparation of a report or other work performed
as part of any property tax consulting services on behalf of another
person used to protest an unequal appraisal under Chapter 41, Subchapter
C or Chapter 42, Subchapter B of the Tax Code, is considered an appraisal
or appraisal practice for the purposes of §155.1(a) of this chapter
(relating to Standards of Practice) and must conform with Uniform
Standards of Professional Appraisal Practice (USPAP), if the person
preparing the report or other work presents it as the product of a
person licensed, certified, registered, or approved under the Texas
Appraiser Licensing and Certification Act.
(b) A person licensed, certified, registered, or approved
under the Texas Appraiser Licensing and Certification Act who is also
certified as a property tax consultant under Chapter 1152 of the Tax
Code, must include the USPAP disclaimer set out in subsection (c)
of this section whenever that person prepares a report or other work
used to protest unequal appraisal under Chapter 41, Subchapter C or
Chapter 42, Subchapter B of the Tax Code, solely under the authority
of a property tax consultant certification.
(c) The USPAP disclaimer required under this section
must:
(1) be located directly above the preparer's signature;
(2) be in at least 10-point boldface type; and
(3) read as follows: USPAP DISCLAIMER: I AM LICENSED
OR CERTIFIED AS A REAL PROPERTY APPRAISER AND A PROPERTY TAX CONSULTANT.
THIS REPORT WAS PREPARED IN MY CAPACITY AS A PROPERTY TAX CONSULTANT
AND MAY NOT COMPLY WITH THE REQUIREMENTS FOR DEVELOPMENT OF A REAL
PROPERTY APPRAISAL CONTAINED IN THE UNIFORM STANDARDS OF PROFESSIONAL
APPRAISAL PRACTICE (USPAP) OF THE APPRAISAL STANDARDS BOARD OF THE
APPRAISAL FOUNDATION.
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