Section 35.01.03.126 - PROPERTY TAX APPRAISER CERTIFICATION PROGRAMSection 63-105A, Idaho Code
01.Application for Certification.a. After the applicant has completed the requirements of Subsection 126.02 of this rule, the applicant will submit the completed application form to the education director. The application will list the following:i. The name and address of the applicant;ii. The applicant's employer; andiii. The courses completed.b. The application must be signed and dated by the applicant and by the county assessor certifying the completion of the minimum experience requirement.02.Certification Requirements. An applicant for certification must pass at least two (2) appraisal courses: the Tax Commission's Principles of Property Valuation or the International Association of Assessing Officers' (IAAO) Course 101; and IAAO Course No. 102 or IAAO Course 201 or IAAO Course 300, or equivalent courses approved by the examination committee, and must have a minimum of twelve (12) months experience appraising for tax assessment purposes in Idaho or equivalent property tax appraisal experience approved by the examination committee. These requirements must be completed in the five (5) year period immediately preceding application except when the applicant proves equivalent education and experience. a. Upon approval of the examination committee, an applicant may take one (1) required course and challenge the second required course by passing a test. The education director will set the time and place for the test.b. With the exceptions of the county assessor, the members of the county board of equalization, and the Tax Commissioners, all persons making decisions regarding final values for assessment purposes are certified property tax appraisers.03.Maintaining Property Tax Appraisal Certification. a. To maintain certification each appraiser must complete thirty-two (32) hours of continuing education within two (2) years of the certification date. Thereafter, by January 1 of each year, each appraiser will have completed thirty-two (32) hours of continuing education during the previous two (2) years.b. When any certified property tax appraiser fails to meet the continuing education requirements, the examination committee will place this person on six (6) month probation. When any certified property tax appraiser fails to meet the continuing education requirements within this probationary period, the person will forfeit certification or may, on a one (1) time only basis, submit a written petition to the examination committee for a six (6) month extension of probation. This person must submit this petition at least thirty (30) days prior to the expiration date of the first probationary period.c. For recertification, an applicant must apply to the examination committee within five (5) years of the date certification was canceled. An applicant for recertification must satisfactorily complete a written examination approved by the examination committee. The examination committee will decide the time and place of the examination. If more than five (5) years have lapsed since certification was canceled, the examination committee will not grant recertification. After the five (5) year period, an applicant must apply for certification under the same conditions as required for initial certification and a new certification number will be issued.04.Cross Reference. See Section 63-201. (1)(a), Idaho Code, and Rule 125 of these rules.Idaho Admin. Code r. 35.01.03.126