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Effective 5/9/2017
67-4a-1007. Report to person whose records were examined.
At the conclusion of an examination under Section 67-4a-1002, unless waived in writing by the person being examined, the administrator shall provide to the person whose records were examined a report that specifies:

  • (1) the work performed;
  • (2) the property types reviewed;
  • (3) the methodology of any estimation technique, extrapolation, or statistical sampling used in conducting the examination;
  • (4) each calculation showing the value of property determined to be due; and
  • (5) the findings of the person conducting the examination.

Enacted by Chapter 371, 2017 General Session