Wis. Admin. Code Department of Revenue Tax 12.05

Current through October 28, 2024
Section Tax 12.05 - Temporary assessor certification
(1) APPROVAL. Temporary assessor certification shall be approved under the following conditions:
(a) The applicant shall not have been temporarily certified previously.
(b) The applicant shall have a job commitment from an elected or appointed assessor, from a firm contracting to make the assessment under s. 70.05(2), 70.055, or 70.75, Stats., or a job commitment from the department.
(c) The certified individual signing the assessment roll for a local tax unit of government or county assessor system under s. 70.99, Stats., or the applicant's immediate supervisor if in the department, shall be responsible to see that the following conditions are met:
1. The effective start and end dates of temporary assessor certification are adhered to.
2. No more than 2 persons employed by private firms may function as temporary assessors in the same municipality.
(2) APPLICATION. Application for temporary assessor certification shall be on the form prescribed by the department of revenue.
(3) WHEN VALID. Temporary assessor certification shall become effective upon distribution of the approval by the department of revenue. The approval shall be distributed within 5 business days of receipt by the department of an application as described in sub. (2). Temporary certification shall expire after whichever of the following first occurs:
(a) Ninety days have expired since the certification became effective; or
(b) The applicant passes an assessor certification examination conducted after the temporary assessor certification became effective.
(4) AUTHORIZED DUTIES. A temporary certified individual shall be authorized to perform in accordance with the Wisconsin property assessment manual, and under the direct supervision of the certified individual in sub. (1)(c), the duties defined for the lowest assessment technician level of local assessor certification under sub. (1)(c).

Wis. Admin. Code Department of Revenue Tax 12.05

Emerg. cr. eff. 12-31-80; cr. Register, May, 1981, No. 305, eff. 6-1-81; am. (3) (intro.), Register, January, 1985, No. 349, eff. 2-1-85; CR 13-036: am. (1) (b), (c) (intro.) Register December 2013 No. 696, eff. 1-1-14.
Amended by, CR 19-030: am. (2), (3) Register October 2019 No. 766, eff. 11/1/2019

This section interprets s. 73.09(1) and (6), Stats.