Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 125.0005

125.0005 Contract Appraisers. Employees who perform appraisal duties in the assessor's office on a contract basis, whether considered "consultants" or "independent contractors" from the standpoint of labor law or personnel regulations, must obtain temporary or permanent certification from the State Board of Equalization. If persons without certification are hired to perform data collection and the assembling of appraisal units of comparison, it must be demonstrable that this is all they do, and an appropriate county or city and county official must be prepared to verify that such employees are not performing the duties or exercising the authority of an appraiser in violation of Revenue and Taxation Code sections 670, et seq. LTA 5/29/1996 (No. 96/34).