California Code of Regulations
Title 18 - Public Revenues
Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11)
Chapter 2 - Assessment
Article 7 - Qualifications of Appraisers
Section 282 - Temporary Certification
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(a) A person shall not perform the duties of an appraiser, as defined in Rule 281, unless the person has been issued a temporary or permanent certificate by the Board, nor shall the person continue to perform such duties for more than a year (excluding any break in service as an appraiser of less than six months which is reported to the Board) without having been permanently certified.
(b) The Board shall issue a temporary certificate to any other person employed to perform the duties of an appraiser for property tax purposes in the service of the state, a county, a city and county, or an appraisal commission if the person meets the minimum qualifications set out in subsection (a) of Rule 283 or has equivalent qualifications which, in the opinion of both the assessor and the Board, demonstrate that the person is competent to perform the work of an appraiser. The assessor shall submit such qualifications to the Board on a form supplied by the Board.
(c) No later than 30 days after taking office, any person who has been elected or appointed as assessor shall request and the Board shall issue a temporary certificate to such individual.
(d) A temporary certificate is suspended when the person to whom it was issued ceases to perform the duties of an appraiser for property tax purposes but is automatically reinstated when the person again performs such duties with less than a six months' break in service. When there is a break in service of six months or more, another temporary certificate must be issued, under the provisions of subsection (b), and such certificate shall be valid for one year thereafter.
1. Amendment
of subsection (a) filed 12-26-75; effective thirtieth day thereafter (Register
75, No. 52).
2. Amendment filed 1-14-85; effective thirtieth day
thereafter (Register 85, No. 3).
3. Amendment of subsections (a) and
(b), new subsection (c), subsection relettering, and amendment of NOTE filed
6-6-97; operative 7-6-97 (Register 97, No. 23).
4. Amendment of
subsections (a)-(c) filed 5-28-2003; operative 6-27-2003 (Register 2003, No.
22).
5. Change without regulatory effect amending subsections (a)
and (b) filed 10-26-2016 pursuant to section
100, title 1, California Code of
Regulations (Register 2016, No. 44).
Note: Authority cited: Section 15606, Government Code. Reference: Section 24002.5, Government Code; and Sections 670 and 673, Revenue and Taxation Code.
