Section 3760a - Valuation audits(a) Annually, the Director shall conduct an audit of three towns with enrolled land to ensure that parcels with a use value appraisal are appraised by the local assessing officials consistent with the appraisals for nonenrolled parcels.(b) In determining which towns to select for an audit, the Director shall consider factors that demonstrate a deviation from consistent valuations, including the following: (1) the fair market value per acre of enrolled land in each town;(2) the fair market value of enrolled land versus unenrolled land in the same town;(3) the fair market value of enrolled farm buildings in each town; and(4) the fair market value of enrolled farm buildings in relation to the fair market value of the associated land.(c) For each town selected for an audit, the Director shall:(1) conduct an independent appraisal of enrolled parcels and enrolled farm buildings in that town;(2) compare the appraisals reached by the Director for each enrolled parcel with the appraisal reached by the local assessing officials; and(3) review the land schedule and appraisal model applied by the town.(d) If, as a result of an audit, the Director determines that an appraisal reached by the Director differs from the appraisal reached by the local assessing officials by more than 10 percent, then the Director shall substitute his or her appraisal of fair market value for the appraisal reached by the local assessing officials. A substitution of a fair market appraisal under this subsection shall be treated as a substitution by the Director under subsection 3760(b) of this title.Added 2015 , No. 57 , §56, eff. 6/11/2015.