45th legislature - STATE OF NEW MEXICO - first session, 2001
RELATING TO COUNTY ASSESSORS; AMENDING SECTIONS OF THE NMSA 1978 PERTAINING TO QUALIFICATIONS AND COURSES FOR APPRAISER'S CERTIFICATES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
Section 1. Section 4-39-2 NMSA 1978 (being Laws 1978, Chapter 47, Section 1, as amended) is amended to read:
"4-39-2. COURSES IN PROPERTY VALUATION AND PROPERTY TAX ADMINISTRATION AUTHORIZED--ISSUANCE OF CERTIFICATES.--The taxation and revenue department, in cooperation with the international association of assessing officers or the appraisal foundation, may establish four grades of courses in the field of property valuation and property tax administration. The courses shall be graded in order of increasing difficulty and shall be administered by the department. Persons completing a course and passing an examination on a particular grade of property valuation and property tax administration shall be issued an appraiser's certificate of an appropriate grade. No person shall be issued an appraiser's certificate of a particular grade unless he has been issued an appraiser's certificate for each one of the lesser grades. The appraiser's certificates shall be denominated "Appraiser 1", "Appraiser 2", "Appraiser 3" and "Appraiser 4" and shall be granted in order of difficulty of the course and examination completed. The "Appraiser 4" certificate shall be granted for completion of the most difficult course. County assessors or appraisers who have been granted an "Appraiser 4" certificate shall be designated "New Mexico certified appraiser" and shall be provided by the taxation and revenue department with a certificate granting this designation."
Section 2. Section 4-39-3 NMSA 1978 (being Laws 1969, Chapter 269, Section 2, as amended) is amended to read:
"4-39-3. QUALIFICATIONS FOR APPRAISER'S CERTIFICATES.--The taxation and revenue department, in cooperation and in keeping with the standards of the international association of assessing officers or the appraisal foundation shall establish the qualifications that are prerequisite to the issuance of each grade of appraiser's certificate."