This PROJECT, which is called a non-physical revaluation or an update Revaluation, includes the complete reappraisal and revaluation of all real property (taxable and exempt) within the corporate limits of the Town of Guilford, Connecticut effective October 1, 2026. The PROJECT will cover and include all real property in the TOWN including the following categories: 1. All taxable real estate, land, buildings, and improvements. 2. All tax-exempt real estate, land, buildings, and improvements. 3. All public utility and buildings. The PROJECT shall not include the valuation of personal property. All physical improvements shall be inspected, measured and listed for those properties that a) sold between October 1, 2025 and October 1, 2026, b) have less than 100% construction (as of October 1, 2025) as noted on the ASSESSOR’S records, c) have an open building permit or permits up to and including October 1, 2026, d) have not returned a completed data mailer and e) certain other properties as selected by the ASSESSOR not to exceed 100 properties. f) up to 8 individual appraisals of properties designated by the Assessor In the event of appeal to the courts pursuant to 12-111 and 12-119 (CGS)(as amended from time to time), the CONTRACTOR shall furnish a competent appraiser or appraisers, who actually performed appraisal work on this PROJECT or such other person or persons acceptable to the ASSESSOR, to defend the valuation of the properties appraised. Any such witness is subject to the approval of the ASSESSOR and the Town Attorney. It is understood that the CONTRACTOR shall furnish said witness or witnesses on any and all appeals instituted on the October 1, 2026 Grand List until such time as these appeals are finally adjudicated. The CONTRACTOR shall cooperate with the TOWN at the TOWN'S place of business, by providing assistance, any necessary documentation or narrative appraisal reports, to fully explain or defend valuations determined in this PROJECT. The CONTRACTOR shall not be held responsible for any assessments changed from the original revaluation figure by parties other than the CONTRACTOR, unless the figure determined by the CONTRACTOR was unreasonable, insupportable or clearly erroneous in the opinion of the ASSESSOR. The PROJECT shall not include the valuation of personal property. The CONTRACTOR shall value all newly constructed improvements created as of October 1, 2026, or those incomplete as of this valuation date, and these parcels shall be included in the contract price, and valued in the same manner as provided hereinafter. CONTRACTOR shall furnish all the databases, labor, materials, supplies and equipment and perform all work for the project in strict accordance with the hereinafter-listed specifications.