New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 17 - ASSESSOR QUALIFICATION LAW
Subchapter 2 - ASSESSOR CONTINUING EDUCATION REQUIREMENTS AND BOARD COMPOSITION AND PROCEDURES
Section 18:17-2.1 - Recertification requirements

1. Prior to the first renewal date of a tax assessor certificate, every applicant shall, on a form prescribed by the Director of the Division of Taxation, furnish proof of having earned at least 50 continuing education credit hours over the prior five-year period. The required allocation of the 50 minimum credit hours is as follows:

2. Thereafter, prior to each succeeding renewal date, the applicant must furnish proof of having earned at least 30 continuing education credit hours over the prior three-year period. The required allocation of the 30 minimum credit hours is as follows:

3. A certificate holder shall retain for at least five years documentation of the continuing education hours that the certificate holder completes to verify program attendance and/or course completion. Each certificate holder shall submit such documentation to the Division of Taxation as required. The Division shall review the records of certificate holders at the end of a cycle, at the discretion of the Director, or on a random basis, to determine compliance with continuing education requirements.

4. No new tax assessor certificate shall be issued earlier than 60 days prior to the expiration of the prior certification period.

5. All tax assessor certificates shall be renewed upon application to, and by, the Director, Division of Taxation upon payment of the $ 50.00 fee made payable to the "State Treasurer" and verification that the applicant has met the necessary continuing education requirements as provided in N.J.S.A. 54:1-35.25b.

6. When a holder of a tax assessor certificate has allowed the certificate to lapse by failing to renew the certificate, a new application and certificate shall be required. If application is made within six months of the expiration of the certificate, application may be made in the same manner as a renewal, but with an additional late renewal fee of $ 50.00.

7. The six-month period referred to in (a)6 above shall be used for the submission of all necessary documentation only. No courses attended during such six-month period will be credited to the prior continuing education cycle, except when an extension of time has been granted as set forth in (a)8 below. Additional continuing education credits earned beyond the required amount during each cycle cannot be applied to the subsequent continuing education cycle.

8. An applicant who is unable to complete the requirements for continuing education within the time period allowed by statute shall, prior to the expiration of the six-month period referred to in (a)6 above, submit Form CEU-X, Assessor Certification Application for Extension of Time to Complete Assessor Continuing Education, for the Director's consideration, and shall provide documentation supporting the application. Failure to submit Form CEU-X, prior to the expiration of the six-month period referred to in (a)6 above shall result in the immediate denial of such application and immediate revocation of the certificate under subsection N.J.A.C. 18:17-2.6. The Director, in his or her discretion and for good cause shown, may approve the application and extend the time in which the applicant may complete the requirements for continuing education. For purposes of this paragraph, in order to establish good cause the applicant must: