Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Additional Government Code Provisions

Provisions Relating to Consolidation of County Offices

TITLE 3. GOVERNMENT OF COUNTIES

DIVISION 2. OFFICERS

PART 1. OFFICERS GENERALLY

CHAPTER 1. County Officers

Section 24002.5

24002.5. Assessor; appraisal certificate. (a) A person may not exercise the powers and duties of the office of assessor unless he or she holds a valid appraiser's certificate issued by the State Board of Equalization pursuant to Article 8 (commencing with Section 670) of Chapter 3 of Part 2 of Division 1 of the Revenue and Taxation Code.

(b) Notwithstanding subdivision (a), a duly elected or appointed person may exercise the powers and duties of assessor, for a period not to exceed one year, if he or she acquires a temporary appraiser's certificate from the State Board of Equalization no later than 30 days after taking office.

(c) This section does not apply to any person holding the office of assessor on January 1, 1997.

History.—Added by Stats. 1996, Ch. 207 (SB 27), in effect January 1, 1997. Stats. 2004, Ch. 200 (SB 1880), in effect January 1, 2005, substituted "A person may not" for "No person shall" before "exercise the powers" in the first sentence of subdivision (a); substituted "no later than 30 days after taking office" for "within 30 days of election or appointment" after "Board of Equalization" in the first sentence of subdivision (b); and substituted "does" for "shall" after "This section" in the first sentence of subdivision (c).