For purposes of 830 CMR 58.3.1, the following terms have the following meanings:
Assessor. Any person who has taken the oath prescribed by M.G.L. c. 41, § 29 to assess taxes or estimate the value of property for the purpose of taxation for a city or town of Massachusetts.
Certificate of Completion. A certificate issued by the Commissioner that signifies the successful completion of a required assessor’s training program.
Commissioner. The Commissioner of Revenue or the Commissioner’s duly authorized representative.
MAAO. The Massachusetts Association of Assessing Officers.
Massachusetts Accredited Assessor. The Massachusetts Association of Assessing Officers’ award designation to those who demonstrate competency in the valuation and assessment of property and tax administration policies and statutes.
Residential Massachusetts Assessor (RMA). The Massachusetts Association of Assessing Officers’ award designation to those who demonstrate professional competency in the valuation and assessment of residential properties.