The taxation and revenue department, in cooperation with the international association of assessing officers and the real estate appraisers board, 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. A person shall not be issued an appraiser’s certificate of a particular grade unless the person 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.
History: 1953 Comp., § 15-38-1.1, enacted by Laws 1978, ch. 47, § 1; 1995, ch. 12, § 2; 2005, ch. 118, § 1.
ANNOTATIONS
Repeals and reenactments. — Laws 1978, ch. 47, § 1, repealed 15-38-1.1, 1953 Comp. (4-39-2 NMSA 1978), relating to the authorization of courses in property valuation and property tax administration and issuance of certificates, and enacted a new section.
Cross references. — For qualifications for appraisers’ certificates, see 4-39-3 NMSA 1978.
For property tax training programs, see 7-35-5 NMSA 1978.
The 2005 amendment, effective June 17, 2005, authorized the real estate appraisers board to participate in establishing property valuation and property tax administration courses.
The 1995 amendment, effective June 16, 1995, deleted “property tax division of the” preceding “taxation” and substituted “international association of assessing officers” for “state institutions of higher learning” in the first sentence; substituted “department” for “institutions of higher learning” at the end of the second sentence; substituted “taxation and revenue department” for “property tax division” in the final sentence; and made a stylistic change.