17 NCAC 10 .0503 — Coverage

17 NCAC 10 .0504 CERTIFICATION REQUIREMENTS FOR cOUNTY ASSESSORS (a) Except for persons deemed to be qualified as county assessors under G.S. 105-294, every person serving as county assessor after July 1, 1983, shall, within two years after appointment, achieve a passing grade in the four courses listed in Paragraph (b) of this Rule and then achieve a passing grade on a comprehensive examination administered by the Department of Revenue. Persons who do not meet these requirements shall not be eligible for reappointment. (b) The following courses shall be required for county assessors: (1) The Fundamental of Property Tax Listing and Assessing; (2) International Association of Assessing Officers (IAAO) Course 101 – The Fundamental of Real Property Appraisal; (3) Personal Property Appraisal and Assessment – Department of Revenue; and (4) Tax Administration in North Carolina – Department of Revenue. (c) The comprehensive examination for county assessors consists of multiple choice and true or false questions. The examination is designed to test the assessor's knowledge of the listing, appraisal, and assessment requirements of the Machinery Act (G.S. 105-271 et seq.), and the theories and procedures involved in the appraisal of real property and personal property. A passing grade shall be 70 percent correct. 17 NCAC 10 .0505 CONTINUING EDUCATION REQUIREMENTS FOR COUNTY ASSESSORS (a) Any person who serves as county assessor must attend at least 30 hours of instruction in the appraisal or assessment of property during each two-year period to be eligible for reappointment. A combination of continuing education programs may fulfill this requirement. The Department of Revenue must approve all continuing education programs. (b) The Department of Revenue shall consider the presenter, content of the program, actual length of the program, and instruction provided in the appraisal or assessment of property when approving continuing education programs. A continuing education program for county assessors may consist of courses, workshops, seminars, conferences, or regional tax meetings. 17 NCAC 10 .0506 CERTIFICATION REQUIREMENTS FOR COUNTY APPRAISERS (a) Every person employed in a county tax office as a real property appraiser or personal property appraiser must, within the first year of employment, attend a course of instruction in his respective area of work. (b) After meeting the requirement in Paragraph (a) of this Rule, county appraisers are required to achieve a passing grade on a comprehensive examination administered by the Department of Revenue. The examination will consist of 50 multiple choice or true/false questions. It is designed to test the appraiser's knowledge of the listing, appraisal and assessment requirements of the Machinery Act (G.S. 105-271 et seq.) relative to the type of property he is responsible for appraising and knowledge of the theories and procedures involved in appraising such property. A passing grade is 70 percent correct or above. (c) County appraisers who have fulfilled the course and examination requirements in this Rule will be issued a certificate by the Department of Revenue. 17 NCAC 10 .0507 CONTINUING EDUCATION REQUIREMENTS FOR COUNTY APPRAISERS (a) County appraisers must attend at least one course of instruction every two years in the appraisal or assessment of the type of property they are responsible for appraising. A course of instruction, as referenced in G.S. 105-296(b), is at least 30 hours of instruction. A combination of continuing education programs may fulfill this requirement. The Department of Revenue must approve all continuing education programs. (b) The Department of Revenue shall consider the presenter, content of the program, actual length of the program, and instruction provided in the appraisal or assessment of property when approving continuing education programs. A continuing education program for county appraisers may consist of courses, workshops, or seminars. 17 NCAC 10 .0508 CERTIFICATION REQUIREMENTS FOR PRIVATE FIRM APPRAISERS (a) Every person employed by an appraisal firm whose duties include the appraisal of property for a county assessor must achieve a passing grade on a comprehensive examination administered by the Department of Revenue. The examination will consist of 50 multiple choice or true/false questions. It is designed to test the appraiser's knowledge of the theory and procedures involved in appraising property for a county assessor as provided in the Machinery Act (G.S. 105-271 et seq.). A passing grade is 70 percent correct or above. (b) Private firm appraisers who fulfill this requirement will be issued a certificate by the Department of Revenue.