Opinion ID: 2066162
Heading Depth: 3
Heading Rank: 3

Heading: Review Appraisal

Text: The exact nature of relator's argument regarding review appraiser Dennis Jabs' testimony is unclear. It appears relator is arguing that respondent unfairly presented an extra appraisal report by disguising it as a review of relator's appraisal. Jabs testified that he was not offering his own appraisal, but instead critiquing the appraisal offered by Atchinson. Indeed, Jabs did not conduct his own appraisal, or submit a proposed market value for the property. Furthermore, the Uniform Standards of Professional Appraisal Practice (USPAP) provide for review appraisals. Unif. Standards For Prof'l Appraisal Practice, Standard 3 (Appraisal Found.1997). Therefore, it is not clear from relator's argument how the tax court's decision constituted error or denied relator a fair trial. In summary, after a careful review of relator's claims, we uphold the tax court's decision. Affirmed.