Related to:
Proposed

830 CMR 58.3.1: (Proposed Repealed) Qualifications of Assessors

Date: 04/30/2018
Organization: Massachusetts Department of Revenue
Regulatory Authority: Massachusetts General Laws
Official Version: Published by the Massachusetts Register

830 CMR: DEPARTMENT OF REVENUE
830 CMR 58.00: LOCAL TAXES
830 CMR 58.00 is amended by adding the following section:
830 CMR 58.3.1: Qualifications of Assessors

(1) General

Except as otherwise provided herein, any person elected or appointed as assessor must meet the minimum qualification standards established by the Commissioner of Revenue.

(2) Definition of Assessor

An assessor is any person subject to the oath prescribed by General Laws Chapter 41, Section 29 to assess taxes or estimate the value of property for the purpose of taxation for a city or town.

(3) Required Training

(a) Except as provided in Subsection (4), any person who is elected or appointed as assessor is required to complete the basic course of training and pass the examination prepared by the Commissioner within two years following election or appointment or within three years from the effective date of this regulation, whichever is later.

(b) The Commissioner may conduct a course of training at the University of Massachusetts Annual Assessors School and at certain county or regional locations. Such course shall provide a basic knowledge of Massachusetts assessment law, administration, procedure, and techniques, including the income, cost and market approaches to property valuation.

(c) Any assessor who fails to obtain a passing grade on the examination the first time may take the examination a second time. Any assessor who fails the examination a second time will be required to retake the course and the examination.

(4) Exceptions

(a) Any assessor, who, on the effective date of this regulation, holds a Massachusetts Accredited Assessors certificate or Certified Massachusetts Assessors certificate issued by the Massachusetts Association of Assessing Officers shall be deemed qualified.

(b) Any person who held office on October 6, 1980 as assessor, who remains in office on the effective date of this regulation, and who serves in a city or town whose city council, town council, or board of selectmen accepts the provisions of Chapter 416 of the Acts of 1980 shall be deemed qualified.

(5) Continuing Education Requirements

In order to remain qualified, every assessor shall meet such continuing education requirements as may be established by the Commissioner.

(6) Effective Date

This regulation shall take effect January 1, 1982.


 

REGULATORY AUTHORITY:
830 CMR 58.3.1: M.G.L. c. 14, § 6(1); M.G.L. c. 62C, § 3; M.G.L. c. 58, § 1

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