Minnesota Administrative Rules
Agency 113 - Assessors Board
Chapter 1950 - LICENSURE, EDUCATION, AND CONDUCT
Part 1950.1060 - SENIOR ACCREDITED MINNESOTA ASSESSOR (SAMA)
Universal Citation: MN Rules 1950.1060
Current through Register Vol. 49, No. 13, September 23, 2024
Subpart 1. [Repealed, 45 SR 91]
Subp. 2. Specific requirements for SAMA.
A person with a senior accredited Minnesota assessor license, with at least five years of assessment experience, may perform all duties required in the classification and appraisal of real and personal property for property tax purposes. Requirements to initially obtain licensure as a senior accredited Minnesota assessor are given in items A to G.
A. Meeting of all requirements for licensure
as an accredited Minnesota assessor in part
1950.1050.
B. A passing grade on a demonstration
narrative appraisal. This narrative appraisal must have been completed no more
than five years prior to the date the appraisal is submitted for grading, and
is in addition to the one that must be written to fulfill the requirements for
the accredited Minnesota assessor license. At least one of these narratives
must be of an income-producing property. In lieu of this narrative appraisal,
the applicant may substitute one of the following:
(1) obtaining the designation of MAI from the
Appraisal Institute or its successor organization;
(2) obtaining the designation of certified
assessment evaluator (CAE) from the International Association of Assessing
Officers;
(3) successful completion
of a board-approved income producing property case studies examination;
or
(4) a demonstration narrative
appraisal of income-producing property developed for use in Minnesota Tax
Court, or higher Minnesota court, that is introduced as evidence of value and
is the subject of testimony by the preparer, if upon review the board
determines that preparation of this appraisal required substantially the same
expertise, or more, as would preparation of the demonstration narrative
appraisal described in this item. This appraisal must have been introduced as
evidence no more than five years prior to the date of the application on which
it is listed.
C. A
passing grade in a board-approved assessment administration course with a
minimum of 30 hours of instruction.
D. Completion of board-approved management
and leadership courses with a minimum of 30 hours of instruction.
E. Five years of assessment
experience.
F. Completion of an
interview with the board that demonstrates the applicants knowledge,
understanding, and application of appraisal standards.
G. Application to the board, and the
appropriate fee.
H. Item D does not
apply to a licensee who meets the following conditions:
(1) on May 1, 2020, the licensee was licensed
as an accredited Minnesota assessor under part
1950.1050; and
(2) on May 1, 2020, the licensee was serving
as a county assessor pursuant to the commissioner of revenue's approval on a
probationary basis as prescribed by Minnesota Statutes, section
273.061,
subdivision 1.
Subp. 3. [Repealed, 18 SR 1442]
Subp. 4. [Repealed, 18 SR 1442]
Subp. 5. [Repealed, 18 SR 1442]
Subp. 6. [Repealed, 29 SR 1450]
Statutory Authority: MS s 270.41; 270.47
Disclaimer: These regulations may not be the most recent version. Minnesota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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