Current through September 2, 2024
Section 63-105A(17), Idaho Code
01.
Administration. The program of education is administered by the Tax Commission's education director.
02.
Appraisal School and Other Courses. An appraisal school will be held at least once each year. The school will offer courses for training the Tax Commission's employees, county commissioners, and assessment personnel. The education director will develop the curriculum for the annual appraisal school. Other courses may be developed and offered as approved by the education director.
03.
Record Keeping and Reporting of Attendance, Grades, and Credit Hours. The education director will maintain student attendance records, records of education hours earned, status of certification, and grades.
a. The education director and course instructors will monitor attendance and hours of education to be awarded to each student attending the Tax Commission administered classes. A certificate of completion showing the number of education hours to be awarded will be issued by the education director for the Tax Commission administered classes. The examination committee must approve any classes not administered by the Tax Commission prior to the awarding of education hours. In order to receive credit for classes not administered by the Tax Commission, the student will provide a certificate of completion showing the number of education hours completed, a course description, and the dates attended.
b. The education director will maintain records to show the number of education hours completed during the current year and the previous two (2) years. By June and November of each year, the education director will send a certification status report to each county assessor or applicable supervisor. This report will list each certified property tax appraiser who is known to be employed by or under contract with said assessor and show the number of hours of education completed during the previous year and current calendar year.
c. If a test is given for Tax Commission developed courses, the education director will notify the appropriate county assessor or applicable supervisor of the grade achieved on the test.
04.
Examination Committee -- Establishment and Procedures. The examination committee is composed of three (3) assessors, one (1) member of the Idaho Association of Assessment Personnel, and the education director. The education director will appoint the members of the committee. The committee will operate by majority rule.
a. The education director will chair the committee.
b. An applicant may appeal any rulings, matters involving examination structure, grading, or grievances with the committee to a review board. No board member may be an assessor of the applicant's county or a member of the examination committee. The review board will consist of the following four (4) persons:
i. The president of the Idaho Association of County Assessors;
ii. A person appointed by the president of the Idaho Association of County Assessors;
iii. A person appointed by the examination committee; and
iv. A person appointed by the education director.
c. The committee will decide which courses meet the requirements for obtaining and maintaining certification and the hours of appraisal education awarded for each course.
05.
Cross Reference. See Rules 126 and Rule 128 of these rules for certification programs.
Effective July 1, 2024
