350 Neb. Admin. Code, ch. 71, § 002

Current through September 17, 2024
Section 350-71-002 - DEFINITIONS
002.01 Approved course

Approved course shall mean a course of instruction offered by a provider with knowledge in assessment or appraisal processes, recommended by the Nebraska Assessment Education and Certification Advisory Board and approved by the Property Tax Administrator.

002.02 Provider

Provider shall mean the administrator of a course, such as the International Association of Assessing Officers (IAAO).

002.03 Credit hour

Credit hour shall mean one hour of instruction in an approved course.

002.04 Nebraska Assessment Education and Certification Advisory Board

Nebraska Assessment Education and Certification Advisory Board shall mean a committee of county and state assessors and representatives from the Department of Revenue, Property Assessment Division as defined in Reg-71-003.

002.05 Certification

Certification shall mean the original certificate verifying successful completion of an examination administered by the Property Tax Administrator or State Tax Commissioner conferring statutory rights on those holding a certificate.

002.06 Re-certification

Re-certification shall mean a continuation of certification when all requirements of these regulations have been met.

002.07 Certificate holder

Certificate holder shall mean any individual who has been certified or re-certified to hold the office of assessor or deputy assessor.

002.08 Year shall mean calendar year.
002.09 Four (4) year period shall mean four (4) calendar years, beginning January 1, of each county assessor election cycle such as 2007, and 2011.
002.10 Evidence of completion

Evidence of completion shall mean documentation from a provider, instructor or educational institution showing the name of the applicant, education provider, course, course hours and the date(s) of the course, workshop or seminar.

002.11 IAAO

IAAO shall mean the International Association of Assessing Officers.

002.12 County Assessor Certificate

County Assessor Certificate shall mean the certificate that is given to any individual who has successfully completed and passed an examination given by the Property Tax Administrator or the State Tax Commissioner.

002.13 Revocation

Revocation shall mean the procedure to invalidate a county assessor's certificate.

350 Neb. Admin. Code, ch. 71, § 002