Section 306 - DefinitionsFor the purpose of this chapter, the following terms have the following meanings. [2007, c. 627, §9(AMD).]
1.Chief assessor. "Chief assessor" means the person who is primarily responsible for the assessing function in a primary assessing unit or primary assessing district, designated as such by the State Tax Assessor. [2007, c. 627, §9(AMD).]
2.Hours of classroom training. "Hours of classroom training" means clock hours, not credit hours. [2007, c. 627, §9(AMD).]
3.Municipal assessing unit. "Municipal assessing unit" means a municipality that has chosen not to be designated by the State Tax Assessor as a primary assessing area. [2007, c. 627, §9(AMD).]
4.Primary assessing area. "Primary assessing area" means the basic geographic division of the State's territory for the purpose of property tax assessment and administration. A primary assessing area may be either a primary assessing unit or a primary assessing district.A. [2007, c. 627, §9(RP).]B. [2007, c. 627, §9(RP).] [2007, c. 627, §9(AMD).]
4-A.Primary assessing district. "Primary assessing district" means a multimunicipal area of the State that has been designated by the State Tax Assessor as a primary assessing area. [2007, c. 627, §9(NEW).]
4-B.Primary assessing unit. "Primary assessing unit" means a single municipality that has been designated by the State Tax Assessor as a primary assessing area. [2007, c. 627, §9(NEW).]
5.Professional assessor. "Professional assessor" means a person who is employed full time by one or more municipalities or by a primary assessing area, 75% or more of whose time is devoted to assessment administration. [2007, c. 627, §9(AMD).]
6.State supervisory agency.[2007, c. 627, §9(RP).]
1973, c. 620, § 10 (NEW) . 1975, c. 545, § 7 (RPR) . 1997, c. 526, § 14 (AMD) . 2007, c. 438, § 11 (AMD) . 2007, c. 627, § 9 (AMD) .