Get the free (a) * * * (1) * * * (ii) Losing standing as a state-certified appraiser due to disci...

72308 Federal Register / Vol. 76, No. 226 / Wednesday, November 23, 2011 / Rules and Regulations (a) * * * (1) * * * (ii) Losing standing as a state-certified appraiser due to disciplinary action

An appraiser issued a certificate in a state that has revoked, suspended, or surrendered an appraiser certification due to disciplinary action pursuant to the appraisal act may appeal the revocation, suspension, or surrender to the commissioner. [Emphasis added.] Subdivision (g). A provision allowing a licensed state-certified appraiser in an exempt state to conduct activities in an exempt state. It allows the exempt appraiser to work with a general appraiser in another exempt state. It permits the exempt appraiser to conduct activities not related to appraising, including work such as tax preparation, estate planning and investment advice, and drafting wills, trust documents, and estate and trust tax reports. See Advisory Committee Comment M.S. 9.1(13)(d) (2009). The exemption can be denied in one of two ways. First, the Commission could deny the application outright, holding that the work for which the appraiser is soliciting a job in another state would not qualify as appraising. Then, the Commission could restrict the exemption by requiring that the work for which the appraiser is soliciting a job be appraised as being within the scope of the exempted appraisal practice, and not outside it. See Advisory Committee Comment M.S. 9.1(13)(d) (2009). The second possibility is if the exemption is narrowly tailored, and the exemption allows the exempted appraiser to make an honest market assessment about property in or from another state, and would thus not be restricted by the narrow scope of the Commission's statutory authority to conduct the bidding for work in California, or if the exemption is broadly tailored and does not allow the appraiser to take an honest market assessment about the property in or from another state. [8] A separate statutory provision that deals with such appraisals also appears to allow soliciting work in other states without a license. See section 1646(a) (relating to business or profession licenses) in the Sales and Use Tax Code. The statutory provision provides that “[g]governmental entities may accept and use appraisals from any person for purposes of tax administration and collection.” The Commission has held that a government entity, such as a state or local government, may allow business professionals conducting appraisals for its government to solicit work outside the State of California, even though California is not considered a trading state per subdivision (b)(2). See ID. at 4.

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