Article 8. Appraiser Qualifications of California Revenue And Taxation Code >> Division 1. >> Part 2. >> Chapter 3. >> Article 8.
(a) No person shall perform the duties or exercise the
authority of an appraiser for property tax purposes as an employee of
the state, any county or city and county, unless he or she is the
holder of a valid appraiser's or advanced appraiser's certificate
issued by the State Board of Equalization.
(b) The board shall provide for the examination of applicants for
these certificates and may contract with the State Personnel Board to
give the examinations. Examinations shall be prepared by the board
with the advice and assistance of a committee of five assessors
selected by the California Assessors' Association for this purpose.
No certificate shall be issued to any person who has not attained a
passing grade in the examination and demonstrated to the board that
he or she is competent to perform the work of an appraiser as that
competency is defined in regulations duly adopted by the board.
However, any applicant for a certificate who is denied the same shall
have a right to a review of that denial in accordance with the State
Administrative Procedure Act contained in Chapter 5 (commencing with
Section 11500) of Part 1 of Division 3 of Title 2 of the Government
Code.
(c) Passage of a civil service or merit system examination for
appraiser given by the state, or any county or city and county, shall
suffice to meet the requirements of this section. The scope of the
examination shall be approved by the State Board of Equalization.
(d) No employee of the state, or any county or city and county
shall perform the duties or exercise the authority of an auditor or
an auditor-appraiser under Section 469 or Section 15624 of the
Government Code, unless he or she holds a degree with a
specialization in accounting from a recognized institution of higher
education, or is a licensed accountant in the State of California, or
has passed the state, or a county, or city and county, or city civil
service or merit system examination regularly given for the position
of accountant or auditor by the testing body, or holds the office of
assessor.
(e) Except for persons holding the office of assessor, this
section does not apply to elected officials.
(f) No charge shall be made to counties or to applicants for
examinations and certifications under this section or for training
conducted by the board under Section 671.
(a) In order to retain a valid appraiser's certificate every
holder shall complete at least 24 hours of training conducted or
approved by the State Board of Equalization in each one-year period.
Any excess in training time over the 24-hour minimum accumulated
in any one year shall be carried over as credit for future training
requirements with a limit of three years in which the carryover time
may be credited.
Failure to receive such training shall constitute grounds for
revocation of an appraiser's certificate; provided, however, that
proceedings to revoke shall be conducted in accordance with the
Administrative Procedure Act contained in Chapter 5 (commencing with
Section 11500) of Part 1 of Division 3 of Title 2 of the Government
Code.
Training shall include, but not be limited to, new developments in
the case and statutory law and administrative rules.
(b) An advanced appraiser's certificate shall be issued by the
board after an applicant has held an appraiser's certificate for at
least three years and:
(1) Has successfully completed a course of study; or
(2) Has passed an advanced level examination; or
(3) Holds a valid professional designation from a recognized
professional organization.
The board, with the advice and assistance of five assessors
selected by the California Assessors' Association, shall prescribe
the course of study, prepare the advanced level examination, and
approve the professional designation.
In order to retain a valid advanced appraiser's certificate, every
holder shall complete at least 12 hours of training in each one-year
period.
Any excess in training time for the advanced appraiser's
certificate over the 12-hour minimum accumulated in any one year
shall be carried over as a credit for future training requirements
with a limit of two years in which the carryover time may be
credited.
Failure to receive such training shall constitute grounds for
revocation of an advanced appraiser's certificate; provided, however,
that proceedings to revoke shall be conducted in accordance with the
Administrative Procedure Act contained in Chapter 5 (commencing with
Section 11500) of Part 1 of Division 3 of Title 2 of the Government
Code.
Training to retain the advanced appraiser's certificate shall
include, but not be limited to, new developments in the case and
statutory law and administrative rules.
At the time of certification, each applicant shall disclose,
on forms provided by the Board of Equalization, his or her financial
interest in any corporation. Thereafter, the form shall be completed
annually.
If the applicant is also required to annually file with the Fair
Political Practices Commission pursuant to Article 3 (commencing with
Section 87300) of Chapter 7 of Title 9 of the Government Code, then
a duplicate of that filing shall be deemed to meet the requirements
of this section.
The State Board of Equalization may issue a temporary
certificate to a person who is newly employed by the state, any
county, city and county, or appraisal commission in order to afford
the person the opportunity to apply for and take an examination the
successful passage of which would qualify the person for an appraiser'
s certificate. A temporary certificate shall not be issued to exceed
one year's duration and shall be issued only to a person who has
demonstrated eligibility to take a civil service examination pursuant
to subdivision (c) of Section 670, or who is found by the board to
possess qualifications by reason of education and experience so that
he or she may be reasonably expected to be competent to perform the
work of an appraiser, or who has been duly elected or appointed to
the office of assessor. A temporary certificate shall not be renewed.