Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
Property Tax Annotations
A B C D E F G H I L M N O P R S T U V W
A
125.0000 APPRAISER CERTIFICATION
125.0005 Contract Appraisers. Employees who perform appraisal duties in the assessor's office on a contract basis, whether considered "consultants" or "independent contractors" from the standpoint of labor law or personnel regulations, must obtain temporary or permanent certification from the State Board of Equalization. If persons without certification are hired to perform data collection and the assembling of appraisal units of comparison, it must be demonstrable that this is all they do, and an appropriate county or city and county official must be prepared to verify that such employees are not performing the duties or exercising the authority of an appraiser in violation of Revenue and Taxation Code sections 670, et seq. LTA 5/29/1996 (No. 96/34).
125.0008 County Assessors. There is an annual training requirement for county assessors which must be met in order to retain a valid appraiser's certificate. This requirement applies to county assessors taking office after January 1, 1997. It also applies to county assessors, if any, who were in office on January 1, 1997, and who hold valid appraiser's certificates and wish to maintain the validity of their certificates. C 12/1/1997.
125.0010 Financial Interest Statement. The failure to file a Financial Interest Statement as required by Revenue and Taxation Code section 672 is not grounds for revocation of an appraiser certificate.
Such failure should be treated by the assessor under the same procedures he utilizes in instances where he finds a conflict of interest (Revenue and Taxation Code section 1365) exists. C 5/25/1979.
125.0020 Outside Expert. While an assessor may arrange for an outside expert to value specialized properties when permanent staff do not possess the expertise to do so, such expert should have an appraiser's certificate in order to be able to do so. C 8/30/1977; C 7/18/1983.
125.0030 Training. The following sources of training have proved to be acceptable over the years:
1. Formal appraisal courses presented by nationally recognized appraisal societies and associations (such as the AIREA, IAAO, SREA, SGA, etc.). We have included a list of approved courses and a standard number of hours of credit for each.
2. Certain seminars or workshops presented by the same appraisal societies.
3. Appraisal and real estate related courses offered by University of California extension (real estate certificate program), state colleges and universities, and community colleges (real estate certificate program).
4. Locally conducted assessor's training programs. These include State Board of Equalization courses that have been approved for local presentations and courses designed to meet the needs of a specific assessor's staff.
The State Board of Equalization's Assessment Standards Division is responsible for approving courses and assigning the numbers of hours of credits therefor. LTA 4/3/1979 (No. 79/69).