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, must, within two years after appointment, achieve a passing grade in the four courses listed in 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 are not eligible for reappointment.

(b)  The courses required for county assessors are as follows:

(1)           The Fundamentals of Property Tax Listing and Assessing;

(2)           International Association of Assessing Officers (IAAO) Course 101 ‑ The Fundamentals of Real Property Appraisal;

(3)           Personal Property Appraisal and Assessment – Department of Revenue; and

(4)           International Association of Assessing Officers (IAA0) Course 400 Assessment Administration.

(c)  The comprehensive examination for county assessors consists of multiple choice or true/false questions.  It 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 and personal property.  A passing grade is 70 percent correct or above.

History Note:        Authority G.S. 105-262; G.S. 105‑289(d); 105‑294(b)(c);

Eff. August 1, 1984;

Amended Eff. June 1, 2007; July 1, 2000; July 1, 1993.