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C
Terms in this set (220)
Any person responsible for the Assessor
valuation of real property for ad
valorum taxation purposes
Discovering, Listing, Valuing Duties and Responsibilities of an Assessor
Has two values, Value in Use and Clean & Green - Act 319
Value in Exchange
Himself, taxpayers and all taxing An Assessor is accountable to whom?
authorities
An adequate mapping system ( In order for an assessor to accomplish the task of discovering
GIS) showing every parcel of property, the assessor needs what?
land.
September 1 Last day to submit an appeal
October 31st All appeals must be heard and decided by what date?
March 1st Last day to apply for the Homestead/Farmstead Exclusion
June 1st Last day to apply for the Clean and Green program for the next tax year
July 1st Date that public notice must be given that tax rolls are open for public
inspection
July 1st STEB must certify to all assessment Office their CLR's by which date?
November 15th All notice of appeal decisions must be mailed
November 15th Assessors Certification Date
1. County Board of Assessment Levels of appeal process
Appeals, 2. Court of Common
Pleas of Pennsylvania,
3.Commonwealth Court of
Pennsylvania,
4.Superior Court of Pennsylvania
,A uniform and equitable Assessors are charged with the responsibility of administering what?
assessment system
The Assessors Certification Act March 17th 1987
required that all persons
responsible for the
valuation of real property for
ad valorem taxation purposes
be certified to do so by he State
Tax Equalization Board.
Has three years from
the start of employment
to become certified
The responsibility to certify March 17, 1992
assessors shifted from the
State Tax Equalization
Board to the State Board of
Certified Real Estate
Appraisers.
The state board certification body State Board of Certified Real Estate Appraisers
1. Possess a high school To be certified by the State Board of Certified Real Estate
diploma, or its equivalent, Appraisers, the assessor must:
or two years of assessing
experience
2. Shall be at least 18 years of age
3. Shall be a resident of this
Commonwealth for at least
six months
4. Successfully completed a
minimum of 90 hours of the
basic course of study of the
International Association of
Assessing
Officers (IAO) or the Assessors
Association of Pennsylvania
(AAP)
5. This act does not apply to
counties of the First Class
(Philadelphia Counties)
, Every two years. How often must an assessor recertify?
June 30 Odd number years
(license runs out)
July 1 odd number of years (starts
a new license year)
Example: July 1, 2009 to June 20,
2011
28 hours To become re-certified the assessor must accumulate how many
hours of continuing professional education credits?
7 hours must be on
USPAP (Uniform
Standards of Professional
Appraisal Practice)
2 hours must be on Assessor's
Certification Act (Act 28 of
1992)
The State Board of Certified
Real Estate Appraisers
approves the courses or
activities necessary to comply
with the re- certification
requirements
Appraisal Standards Board ASB
Impartiality, Objectivity and An appraiser must perform assignments with what?
Independence, without
accommodation of personal
interest