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 283 - Permanent Certification
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(a) The Board shall issue a permanent certificate to any 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 who, within one year of employment, attains a passing grade on a certification examination prepared or approved by the Board and who meets the following minimum qualifications:
Four years of relevant experience or any combination of relevant experience and of education in an accredited institution of higher education totaling four years can be substituted for the educational requirement in subsection (a)(2). When fewer than four years of education in an accredited institution of higher education are used to meet the minimal qualifications, the number of qualifying years or fractions thereof shall be determined by the number of units in which passing grades were received. One year of education requirement shall consist of either 30 semester units or 45 quarter units. The qualifications of the person seeking permanent certification in this manner shall be submitted on a form supplied by the Board when the person files the application.
(b) When a person has been temporarily certified under subsection (b) of Rule 282 by reason of equivalent qualifications or under subsection (c) of Rule 282 by reason of election or appointment as assessor, the person shall be admitted to the examination referred to in subsection (a). Upon receiving a passing grade in the examination, the person shall be issued a permanent certificate by the Board.
(c) A permanent certificate is suspended when the person to whom it was issued terminates employment with the Board, a county assessor, a city and county assessor, or an appraisal commission, but it is automatically reinstated when the person is again employed to perform the duties of an appraiser for property tax purposes in the service of any of these offices.
1. Amendment
of subsection (d) filed 1-9-70; effective thirtieth day thereafter (Register
70, No. 2).
2. Amendment of subsection (e) filed 12-20-71; effective
thirtieth day thereafter (Register 71, No. 52).
3. Amendment filed
1-14-85; effective thirtieth day thereafter (Register 85, No. 3).
4.
Amendment of section and NOTE filed 6-6-97; operative 7-6-97 (Register 97, No.
23).
5. Amendment filed 5-28-2003; operative 6-27-2003 (Register
2003, No. 22).
6. Change without regulatory effect amending
subsections (a)(3)(B)-(D) and (b) filed 10-26-2016 pursuant to section
100, title 1, California Code of
Regulations (Register 2016, No. 44).
7. Change without regulatory
effect amending subsection (a)(3)(B) filed 7-2-2018 pursuant to section
100, title 1, California Code of
Regulations (Register 2018, No. 27).
Note: Authority cited: Section 15606, Government Code. Reference: Sections 670 and 673, Revenue and Taxation Code; and Section 24002.5, Government Code.