RCW 36.21.015
Qualifications for persons assessing real property—Examination—Examination waiver—Continuing education requirement.
(1) Any person having the responsibility of valuing real property for purposes of taxation including persons acting as assistants or deputies to a county assessor under RCW 36.21.011 shall have first:
(a) Had at least one year of experience in transactions involving real property, in appraisal of real property, or in assessment of real property, or at least one year of experience in a combination of the three;
(b) Become knowledgeable in repair and remodeling of buildings and improvement of land, and in the significance of locality and area to the value of real property;
(c) Become knowledgeable in the standards for appraising property set forth by the department of revenue; and
(d) Met other minimum requirements specified by department of revenue rule.
(2) The department of revenue shall prepare and administer an examination on subjects related to the valuation of real property. No person shall assess real property for purposes of taxation without having passed said examination or having received an examination waiver from the department of revenue upon showing education or experience determined by the department to be equivalent to passing the examination. A person passing said examination or receiving an examination waiver shall be accredited accordingly by the department of revenue.
(3) The department of revenue may by rule establish continuing education requirements for persons assessing real property for purposes of taxation. The department shall provide accreditation of completion of requirements imposed under this section. No person shall assess real property for purposes of taxation without complying with requirements imposed under this subsection.
(4) To the extent practical, the department of revenue shall coordinate accreditation requirements under this section with the requirements for certified real estate appraisers under chapter 18.140 RCW.
(5) The examination requirements of subsection (2) of this section shall not apply to any person who shall have either:
(a) Been certified as a real property appraiser by the department of personnel prior to July 1, 1992; or
(b) Attended and satisfactorily completed the assessor's school operated jointly by the department of revenue and the Washington state assessors association prior to August 9, 1971.
[ 1991 c 218 § 3; 1977 c 75 § 30; 1971 ex.s. c 288 § 17; 1971 ex.s. c 27 § 1.]
NOTES:
Effective date—1991 c 218: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately, except section 3 of this act, which shall take effect July 1, 1992." [ 1991 c 218 § 5.]
Savings—Severability—1971 ex.s. c 288: See notes following RCW 84.40.030.
Structure Revised Code of Washington
Chapter 36.21 - County Assessor.
36.21.070 - New construction building permits—Appraisal of building.
36.21.080 - New construction building permits—When property placed on assessment rolls.
36.21.090 - Initial placement of mobile home on assessment roll.
36.21.100 - Annual report to department of revenue on property tax levies and related matters.
36.21.110 - Property tax exemption and deferral programs—Notice.