Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2011
 

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 3. Assessment Generally

Article 8. Appraiser Qualifications*

Section 670

670. Appraiser's certificate. (a) No person shall perform the duties or exercise the authority of an appraiser for property tax purposes as an employee of the state, any county or city and county, unless he or she is the holder of a valid appraiser's or advanced appraiser's certificate issued by the State Board of Equalization.

(b) The board shall provide for the examination of applicants for these certificates and may contract with the State Personnel Board to give the examinations. Examinations shall be prepared by the board with the advice and assistance of a committee of five assessors selected by the State Association of County Assessors for this purpose. No certificate shall be issued to any person who has not attained a passing grade in the examination and demonstrated to the board that he or she is competent to perform the work of an appraiser as that competency is defined in regulations duly adopted by the board. However, any applicant for a certificate who is denied the same shall have a right to a review of that denial in accordance with the State Administrative Procedure Act contained in Chapter 5 (commencing with Section 11500) of Part 1 of Division 3 of Title 2 of the Government Code.

(c) Passage of a civil service or merit system examination for appraiser given by the state, or any county or city and county shall suffice to meet the requirements of this section. The scope of the examination shall be approved by the State Board of Equalization.

(d) No employee of the state, or any county, or city and county shall perform the duties or exercise the authority of an auditor or an auditor-appraiser under Section 469 or Section 15624 of the Government Code, unless he or she holds a degree with a specialization in accounting from a recognized institution of higher education, or is a licensed accountant in the State of California, or has passed the state, or a county, or city and county, or city civil service or merit system examination regularly given for the position of accountant or auditor by the testing body, or holds the office of assessor.

(e) Except for persons holding the office of assessor, this section does not apply to elected officials.

(f) No charge shall be made to counties or to applicants for examinations and certifications under this section or for training conducted by the board under Section 671.

History.—Stats. 1967, p. 3111, in effect November 8, 1967, added subdivision (h). Stats. 1968, p. 1124, in effect November 13, 1968, added the references in subdivisions (a), (c), (d) and (e) to city employees. Stats. 1974, Ch. 1100, p. 2336, in effect January 1, 1975, added "or advanced appraiser's" after "appraiser's" in subdivision (a); substituted "State Association of County Assessors" for "assessors" in the first sentence of subdivision (b); deleted the former subdivision (d); relettered the former subdivision (e) as subdivision (d), and substituted "No" for "Except as permitted by subdivision (f), no" therein; deleted the former subdivision (f); relettered the former subdivision (g) as subdivision (e); and relettered the former subdivision (h) as subdivision (f). Stats. 1984, Ch. 678, in effect January 1, 1985, deleted "Section 1815.1 of this code, or under" after "Section 469" in subdivision (d). Stats. 1997, Ch. 940 (SB 1105), in effect January 1, 1998, deleted "or city, either general law or chartered," after "city and county" in the first sentence of subdivision (a); substituted "these" for "such" after "applicants for" and substituted "the" for "such" after "to give" in the first sentence, substituted "the" for "such" after "grade in", substituted "that" for "such" after "appraiser as" and deleted "; provided, however, that any" and added a period after "by the board" in the third sentence, added "However, any" which created a new fourth sentence with the balance of the former third sentence, and added "a" before "review" and substituted "that" for "such" after "review of" in the newly created fourth sentence of subdivision (b); added a comma after "state" and deleted "or city" before "shall suffice" in the first sentence, and substituted "the" for "such" after "scope of" and added "State" before "Board" in the second sentence of subdivision (c); added "or" after "state,", added "or" after the first "county", deleted ", or city," after the second "county", and added ", or holds . . . assessor" after "testing body" in the first sentence of subdivision (d); added "Except for . . . assessor," before "this section" in the first sentence of subdivision (e); and added "or she" after "he" throughout the text.

* Article 8 was added by Stats. 1966 p. 667 (First Extra Session), in effect October 6, 1966, operative July 1, 1967.