Section § 681

Explanation

This law outlines the rules for contracts with non-employee appraisers who perform work for assessors. Such contracts must be competitively bid and based on a fixed fee or hourly rate with a cap. Contractors must keep taxpayer info confidential, and they can't request or keep certain info without permission. Appraisal data must not be shared inappropriately, and all confidential data must be returned or purged within 90 days of contract end. Contracts must include these rules with specific language prescribed by the State Board of Equalization.

(a)CA Revenue & Taxation Code § 681(a) All contracts for the performance of appraisal work for assessors by any person who is not an employee of the state, any county, or any city shall be entered into only after at least two competitive bids and shall be entered into either on a fixed fee basis or on the basis of an hourly rate with a maximum dollar amount.
(b)CA Revenue & Taxation Code § 681(b) In addition to any provision in the Real Estate Appraisers’ Licensing and Certification Law (Part 3 (commencing with Section 11300) of Division 4 of the Business and Professions Code), a contractor shall maintain the confidentiality of assessee information and records as provided in Sections 408, 451, and 481 that is obtained in performance of the contract.
(1)CA Revenue & Taxation Code § 681(b)(1) A request for information and records from an assessee shall be made by the assessor. The assessor may authorize a contractor to request additional information or records, if needed. However, a contractor shall not request that information or records without the written authorization of the assessor.
(2)CA Revenue & Taxation Code § 681(b)(2) A contractor shall not provide appraisal data in his or her possession to the assessor or a contractor of another county who is not a party to the contract. An assessor may provide that data to the assessor of another county as provided in subdivision (b) of Section 408.
(c)CA Revenue & Taxation Code § 681(c) A contractor may not retain information contained in, or derived from, an assessee’s confidential information and records after the conclusion, termination, or nonrenewal of the contract. Within 90 days of the conclusion, termination, or nonrenewal of the contract, the contractor shall:
(1)CA Revenue & Taxation Code § 681(c)(1) Purge and return to the assessor any assessee records, whether originals, copies, or electronically stored, provided by the assessor or otherwise obtained from the assessee.
(2)CA Revenue & Taxation Code § 681(c)(2) Provide a written declaration to the assessor that the contractor has complied with this subdivision.
(d)CA Revenue & Taxation Code § 681(d) All contracts entered into pursuant to subdivision (a) shall include a provision incorporating the requirements of subdivisions (b) and (c). This provision of the contract shall use language that is prescribed by the State Board of Equalization.
(e)CA Revenue & Taxation Code § 681(e) For purposes of this section, a “contractor” means any person who is not an employee of the state, any county, or any city who performs appraisal work pursuant to a contract with an assessor.