(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.


History Note:        Authority G.S. 105-262; 105‑289(d); 105-291(b); 105‑296(b);

Eff. August 1, 1984;

Amended Eff. August 1, 1993;

Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.