§ 105-294. County assessor. - North Carolina Statutes

Article16.

County Listing,Appraisal, and Assessing Officials.

§ 105‑294.  Countyassessor.

(a)        Appointment. –Persons occupying the position of county assessor on July 1, 1983, shallcontinue in office until the first Monday in July, 1983. At its first regularmeeting in July, 1983, and every two years or four years thereafter, asappropriate, the board of county commissioners of each county shall appoint acounty assessor to serve a term of not less than two nor more than four years;provided, however, that no person shall be eligible for initial appointment toa term of more than two years unless such person is deemed to be qualified asprovided in subsection (b) of this section or has been certified by theDepartment of Revenue as provided in subsection (c) of this section. The boardof commissioners may remove the assessor from office during his term for goodcause after giving him notice in writing and an opportunity to appear and beheard at a public session of the board. Whenever a vacancy occurs in thisoffice, the board of county commissioners shall appoint a qualified person toserve as county assessor for the period of the unexpired term.

(b)        Persons who heldthe position of assessor on July 1, 1971, and continue to hold the position,and persons who have been certified for appointment as assessor by theDepartment of Revenue between July 1, 1971, and July 1, 1983, are deemed to bequalified to serve as county assessor. Any other person selected to serve ascounty assessor must meet the following requirements:

(1)        Be at least 21 yearsof age as of the date of appointment;

(2)        Hold a high schooldiploma or certificate of equivalency, or in the alternative, have five yearsemployment experience in a vocation which is reasonably related to the dutiesof a county assessor;

(3)        Within two years ofthe date of appointment, achieve a passing score in courses of instructionapproved by the Department of Revenue covering the following topics:

a.         The laws of NorthCarolina governing the listing, appraisal, and assessment of property fortaxation;

b.         The theory andpractice of estimating the fair market value of real property for ad valoremtax purposes;

c.         The theory andpractice of estimating the fair market value of personal property for advalorem tax purposes; and

d.         Property assessmentadministration.

(4)        Upon completion ofthe required four courses, achieve a passing grade in a comprehensiveexamination in property tax administration conducted by the Department ofRevenue.

(c)        Certification. –Persons meeting all of the requirements of this section shall be certified bythe Department of Revenue. From the date of appointment until the date ofcertification, persons appointed to serve as county assessor are deemed to beserving in an acting capacity. Any person who fails to qualify within two yearsafter the date of initial appointment shall not be eligible for reappointmentuntil all of the requirements have been met.

(d)        In order to retainthe position of county assessor, every person serving as county assessor,including those persons deemed to be qualified under the provisions of thisact, shall, in each period of 24 months, attend at least 30 hours ofinstruction in the appraisal or assessment of property as provided inregulations of the Department of Revenue.

(e)        The compensationand expenses of the county assessor shall be determined by the board of countycommissioners.

(f)         Alternative toseparate office of county assessor. – Pursuant to Act [Article] VI, Section 9of the North Carolina Constitution, the office of county assessor is herebydeclared to be an office that may be held concurrently with any otherappointive or elective office except that of member of the board of countycommissioners. (1939, c. 310, ss. 400, 401; 1953, c. 970, ss. 1, 2;1971, c. 806, s. 1; 1973, c. 476, s. 193; 1983, c. 813, s. 2; 1987, c. 45, ss.1, 2; 1997‑23, s. 5.)