Current through September 17, 2024
Section 350-71-006 - CERTIFICATE HOLDER RESPONSIBILITIES FOR RE-CERTIFICATION006.01 All certificate holders must obtain 60 hours of approved continuing education within each four year period to be eligible to receive approval by the Property Tax Administrator for re-certification. 006.01A After January 1, 2003, any individual that becomes a certificate holder during an unexpired four year period must obtain the required continuing education after becoming a certificate holder to receive approval by the Property Tax Administrator for re-certification. The required hours of approved education necessary to obtain re-certification shall be determined as follows: Click here to view
For example, if an individual obtains a certificate during March of the fourth year of the four year period, the hours of approved continuing education to be earned after obtaining their certificate to be eligible for re-certification would be 11, determined as follows:
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006.01B Any individual that becomes a certificate holder during the last year of an unexpired period will not be required to obtain the continuing education requirements established in REG-71-006.02A.006.02 Assessor requirements 006.02A Assessors assuming office on or after January 1, 2003, shall, within four years from the date of assuming the office, complete IAAO Course 101 - Fundamentals of Real Property Appraisal, and IAAO Course 300 - Fundamentals of Mass Appraisal, or the equivalent thereof. 006.02A(1) The Property Tax Administrator shall notify the assessor assuming office, in writing, that they must meet this requirement within their four year period. 006.02B Assessors assuming office on or after January 1, 2003 that have completed the required courses in REG-71-006.02A prior to taking office shall not be required to retake the said courses. Assessors who have taken the required courses must provide evidence of completion to the Property Tax Administrator on forms provided by the Tax Commissioner. All other continuing education requirements by the Property Tax Administrator for re-certification will be required.006.03 Application process and notification of continuing education 006.03A All certificate holders when seeking re-certification shall provide to the Property Tax Administrator the following: 006.03A(1) A completed application on a form provided by the Property Tax Administrator; and006.03A(2) Evidence of the completion of continuing education courses as defined in REG-71-002.10.006.03A(3) Certificate holders will not need to submit application for credit hours earned at or for presentations offered by the Property Tax Administrator at the County Assessor's Association of Nebraska workshops and the Nebraska Association of County Officials district meetings.006.04 The Property Tax Administrator shall notify the certificate holder, in writing, of any credit hours that have failed to meet the requirements set in REG-71-004.01 and have been disapproved. The notice shall set forth the reasons for such disapproval.006.05 In the event that a certificate holder shall feel aggrieved as to the Property Tax Administrator's determination for approval of hours, or the disapproval of credit hours, they may file a protest with the Tax Commissioner within 30 days of that decision pursuant to the Practice and Procedure Regulations, Chapter 90.006.06 By February 1 of each year, the Property Tax Administrator shall mail to all certificate holders a copy of their completed educational record and of the remaining credit hours of continuing education necessary to achieve re-certification. Notification shall be mailed to the last known address of the certificate holder. 006.06A In the event that a certificate holder does not agree with the number of credit hours of continuing education that the Property Tax Administrator has recorded, he or she shall notify the Property Tax Administrator in writing, of any corrections within 30 days of the February 1 mailing.350 Neb. Admin. Code, ch. 71, § 006