AG19890619 - Laserfiche WebLink

Home Browse Search

§ 105.294. County assessor. (b) Persons who held the position of assessor on July 1, 1971, and continue to hold the position, and persons who have been certified for eppointmeut as assessor by the Department of Revenue between July 1, 1971, and July l, 1983, are deemed to be qualified to serve as county assessor. Any other person selected to serve as county essessor must meet the fo]lmving reqUh'omente: (1) Be at least 21 years el' age as of the date of appointment; (2) Hold a high school diploma or certificate ofequiva[ency~ or in the alternative, have five yeurs employment experience in a vocation which is reasonably related to the duties of a county assessor; (3) Within two years of the date of appointment, achieve a passing score in courses of instructien approved by the mrtment of Revenue covering the following topics: a. q he awe of Nort ~ Carolina governing the listing, ap- praisal, and assessment of property for taxatien; h. The theory and practice of estimating the fair market value of real property {'or ad valorem tax purposes; c. The theory and practice of estimating tile fair market value of tangible and intangible personal property for ad valorem tux lmrposes; and d. Property assessment administration. (4l U ~on completion ot' the required four courses, achieve a passing grade in a comprehensive examination in property tax administration conducted hy the Depm'tment o£ Reve- (1939, c. 310, ss. ,100~ 401; 1953, c. 970, ss. 1, 2; 1971, c. 806, s. 1; 1973, e. ,176, s. 193; 1983, c. 813, s. 2; 1987, c. 45, ss. 1, 2,) Only Part of.~ectlon Sat Out-- As sore" ~ml substituting the words by the amendment, iL ia not set out. "A reference in a local act to the provide: "Alt sections of (ho North C:~ro-Effect of Amendments. -- q~,e 1987 lina General Statutes that are not listed amendment, effective April 3, 1987) the words"tax sUpervisor"or"tax super- in the catcMine and in ~wo place~ in the visors" are amended by deleting the