350 Neb. Admin. Code, ch. 71, § 005

Current through September 17, 2024
Section 350-71-005 - ASSESSOR CERTIFICATION
005.01 No person shall be eligible to file for, assume, or be appointed to, or hold the office of county assessor, serve as a deputy assessor, or hold the position of state assessment manager unless he or she holds a County Assessor Certificate issued by the Property Tax Administrator or State Tax Commissioner.
005.02 No person shall be eligible to file for, assume, be appointed to, or hold the office of county clerk acting as ex officio county assessor unless he or she holds a County Assessor Certificate issued by the Property Tax Administrator or State Tax Commissioner.
005.03 In order to obtain a County Assessor Certificate, each person must successfully complete an examination given by the Property Tax Administrator. The examination shall test and determine the qualifications of the person to perform the duties of the assessor. The examination is offered in February, May, August, and November of each year. Successful completion of the examination shall require a grade of seventy (70) percent or higher. The Tax Commissioner shall set the fee for the examination and it shall be based upon the cost to prepare, review, administer, and grade the examination, as well as the cost to prepare and provide the application, study materials, and certificate.
005.04 Beginning January 1, 2003, any certificate holder who desires to retain the certificate shall retake and successfully complete the examination given by the Property Tax Administrator within the last six (6) months of the four (4) year period following the receipt of the certificate, for the first time, or successfully renewing the certificate, or upon achieving the continuing education requirements established for re-certification pursuant to REG-71-006.01.

350 Neb. Admin. Code, ch. 71, § 005