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24.207.508    AD VALOREM TAX APPRAISAL EXPERIENCE

(1) Experience credit may be awarded to ad valorem tax appraisers who demonstrate that they use techniques to value properties in compliance with the Uniform Standards of Professional Appraisal Practice (USPAP), and effectively use the appraisal process. Applicants will be questioned on appraisal techniques by the board during an oral interview.

(2) Components of the mass appraisal process that may be given credit are: the highest and best use analysis; model specification (developing the model); and model calibration (developing adjustments to the model). Other components of the mass appraisal process, by themselves, shall not be eligible for experience credit. Applicants will be questioned on these analyses by the board during an oral interview.

(3) The applicant shall provide proper documentation as follows:

(a) The documentation shall include an experience log which is prescribed by the board, completed by the applicant, and attested to by the applicant's supervisor. This form will indicate the type of experience and hours applicable to ad valorem necessary to confirm the necessary experience hours for the designation sought by the applicant, including individual property appraisals, tax appeals, model specifications, and model calibrations.

(b) The documentation shall include 500 hours of single property appraisals which have been completed, according to standards, within the last five years. For licensure as a licensed real estate appraiser and certification as a certified residential real estate appraiser, the appraisals would be for residential properties. For certification as a certified general real estate appraiser, the appraisals would be for nonresidential properties.

(4) Applicants shall hold, at a minimum, the following certification(s) issued by the Montana Department of Revenue, or equivalent from another state, as verified on supervisor's affidavit, or by separate documentation issued to applicant:

(a) Applicants for licensure as a licensed real estate appraiser and certification as a certified residential real estate appraiser shall hold a Department of Revenue residential certification.

(b) Applicants for certification as a certified general real estate appraiser shall hold a Department of Revenue commercial, industrial, or agricultural certification.

(5) Experience accepted under other provisions of applicable statutes or rules such as ARM 24.207.503 may be combined with any portion of the ad valorem experience set forth above.

(6) Mass appraisals shall be performed in accordance with Standards Rule 6 of USPAP.

History: 37-1-131, 37-54-105, MCA; IMP, 37-1-131, 37-54-105, MCA; NEW, 1993 MAR p. 142, Eff. 1/29/93; AMD, 1997 MAR p. 308, Eff. 2/11/97; AMD, 1998 MAR p. 744, Eff. 3/27/98; AMD, 2000 MAR p. 3521, Eff. 12/22/00; TRANS, from Commerce, 2001 MAR p. 1331; AMD, 2008 MAR p. 2272, Eff. 10/24/08.

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