Section 14-15-205 - Professional development recognition payments(a)(1) County assessors, full-time employees of county assessors' offices, and state employees who actively work with ad valorem taxes shall be eligible for annual professional development recognition payments upon meeting all the requirements of this section.(2) Such payments shall be made from appropriated funds pro rata to eligible county assessors, full-time employees of county assessors' offices, and state employees who actively work with ad valorem taxes up to the designated amounts from such funds as may be specifically appropriated for such payments.(b)(1) County assessors, full-time employees of county assessors' offices, and state employees who actively work with ad valorem taxes designated as Level 4 by the Assessment Coordination Division shall receive annually, to the extent moneys are available, a professional development recognition payment in an amount not to exceed five hundred dollars ($500).(2) County assessors, full-time employees of county assessors' offices, and state employees who actively work with ad valorem taxes designated as appraisal managers by the division shall receive annually, to the extent moneys are available, a professional development recognition payment in an amount not to exceed seven hundred fifty dollars ($750).(3) To the extent moneys are available, county assessors, full-time employees of county assessors' offices, and state employees who actively work with ad valorem taxes designated as certified residential appraisers by the State Board of Appraisers, Abstracters, and Home Inspectors or as certified professional designees by the International Association of Assessing Officers shall annually receive a professional development recognition payment in an amount not to exceed one thousand dollars ($1,000).(4) To the extent moneys are available, county assessors, full-time employees of county assessors' offices, and state employees who actively work with ad valorem taxes designated as certified general appraisers by the board or as certified assessment evaluators by the International Association of Assessing Officers shall annually receive a professional development recognition payment in an amount not to exceed two thousand dollars ($2,000).(c)(1) A county assessor, full-time employee of a county assessor's office, or state employee who actively works with ad valorem taxes is eligible for only one (1) professional development recognition payment annually.(2) To the extent moneys are available, if any county assessor, full-time employee of a county assessor's office, or state employee who actively works with ad valorem taxes is eligible for professional development recognition payments in two (2) or more categories enumerated in subsection (b) of this section, he or she shall annually receive the professional development recognition payment in the amount of the higher recognition payment category.(d)(1) In order to be eligible to receive a professional development recognition payment, the county assessor, full-time employee of a county assessor's office, or state employee who actively works with ad valorem taxes shall by June 30 present proof that he or she currently holds a professional designation and proof that the professional designation has been maintained for a period of at least twelve (12) months ending on June 30 of the year in which the payment is being requested to the Director of the Assessment Coordination Division, who shall authorize payment to the county assessor or employee no later than July 15.(2) In order to receive professional development recognition payments in subsequent years, the county assessor, full-time employee of a county assessor's office, or state employee who actively works with ad valorem taxes shall annually present proof to the director by June 30 that he or she has fulfilled the requirements to maintain the professional designation and that he or she has been a county assessor, full-time employee of a county assessor's office, or a state employee who actively worked with ad valorem taxes for the previous year and continues to actively work with ad valorem taxes.(e) Professional development recognition payments authorized by this section shall be: (1) Subject to withholding of all applicable state and federal taxes but shall not be included by retirement systems in determining benefits; and(2) Made by the county or state agency that employs the county assessor, full-time employee of a county assessor's office, or state employee who actively works with ad valorem taxes as soon as practicable after the funds are received from the division.Amended by Act 2023, No. 628,§ 4, eff. 7/1/2023.Amended by Act 2023, No. 357,§ 1, eff. 3/21/2023.Amended by Act 2021, No. 411,§ 1, eff. 3/22/2021.Amended by Act 2013, No. 707,§ 1, eff. 8/16/2013.Acts 1995, No. 903, §§ 1, 2; 2001, No. 1393, § 1.