Section 0600-06-.03 - PROCESSING AND CONSIDERATION OF AGENT REGISTRATIONSThe following procedures shall apply to registration of taxpayer agents under T.C.A. § 67-5-1514:
(1) Applications. Applicants for registration shall submit an application on a form approved by the state board specifying whether they claim qualification by attainment of the program education and experience requirements, or by attainment of a recognized professional appraisal designation. Applications for renewal of registration shall be filed biannually on the approved form on or before June 30.(2) Application fees. Applications for initial registration shall be accompanied by a registration fee in the amount provided by law. Applications for annual renewal of registration shall be accompanied by a renewal fee in the amount provided by law. Fees shall be paid by bank draft or money order in U.S. funds. Cash will not be accepted.(3) Applications - accompanying information(a) Applicants by professional appraisal designation. Applicants for approval based on attainment of a professional appraisal designation shall include in their application, identification of the claimed designation, the designating organization, and any numbers or symbols used by the organization in identifying the applicant as a designee. The designation must be currently approved by the board and the applicant must maintain the designation throughout the renewal year for which application is made, which is the period beginning July 1 of the tax year for which the agency is exercised and extending until June 30 of the following year.(b) Applicants by education and experience. Applicants for approval based on education and experience shall meet the following criteria:1. Experience. Applicants shall identify the period of time for which experience is claimed, the companies for which the applicant was employed or the business names under which the applicant obtained relevant experience, the nature of work performed, samples of appraisal or assessment work, and the names of persons supervising the applicant's appraisal or assessment work or otherwise familiar with the applicant's appraisal or assessment work. The applicant shall provide such additional evidence as may be reasonably required by the Board staff to verify experience consistent with the statutory standard.
2. Education. Applicants shall submit an official transcript from colleges or universities attended, identifying thereupon courses of instruction, credit hours, and course grades for which education credit is claimed. Where credit is claimed for courses from an approved assessment or appraisal organization, the applicant shall identify the course names and organizations, and provide with the application certificates of completion, pass/fail forms, grade report forms, or letters noting the applicant's successful completion of the courses. from the organizations which provided the courses. Upon request, the applicant shall provide such additional information as may reasonably be required to permit evaluation of courses against the statutory standard.3. T.C.A. Exam. The applicant shall also present evidence of successful completion of the comprehensive examination required of candidates for the Tennessee Certified Assessor designation. Applicants may take the examination whether or not they meet other prerequisites for the T.C.A. designation, but the designation itself shall be awarded only upon attainment of all prerequisites otherwise provided.(c) Review of applications. Registration staff shall review all applications against the criteria provided by law.(d) Denial of registration - disciplinary action. Registration or renewal of registration may be denied any applicant who fails to meet the statutory criteria or who fails as an applicant by designation to present evidence of a current recognized designation. Registration shall be revoked if the registrant ceases to qualify under the approval criteria. Registration may be revoked or suspended, or a reprimand issued in the discretion of the board or panel, if the registrant commits any disciplinary offense specified in the registration law, or for violation of any standard of conduct approved by the board or panel. In determining whether to impose revocation or a lesser discipline, the board or panel will consider the willfulness of the offense, previous related offenses, and the extent of harm to the public or the appeals process. Disciplinary action shall occur only after written notice to the registrant specifying the reasons and after an opportunity has been given to the registrant to be heard. Disciplinary actions shall be appealable in the manner provided in the agent registration act.
Tenn. Comp. R. & Regs. 0600-06-.03
Original rule May 11, 1998; effective July 25, 1998. Amendments filed February 1, 2011; to have been effective May 2, 2011. On April 29, 2011, the Government Operations Committee filed a 15-day stay of the rules; new effective date May 17, 2011.Authority: TC.A. §§ 67-1-305 and 67-5-1514.