ARTICLE 64:02

 

CERTIFICATION OF ASSESSING OFFICERS

 

 

Chapter

64:02:01             Initial certification.

64:02:02             Property tax, Transferred.

64:02:03             Certification renewal.

 

 

CHAPTER 64:02:01

 

INITIAL CERTIFICATION

 

 

Section

64:02:01:01        Definitions.

64:02:01:02        Repealed.

64:02:01:03        Certification required.

64:02:01:03.01   Temporary certification.

64:02:01:03.02   Permanent certification -- Program requirements.

64:02:01:03.03   Permanent certification of outside appraiser assessors -- Eligibility.

64:02:01:04        Repealed.

64:02:01:05        Repealed.

64:02:01:06        Passing score.

64:02:01:07        Repealed.

64:02:01:08        Repealed.

64:02:01:09        Examinations administered by department -- Contents.

64:02:01:10        Repealed.

64:02:01:11        Repealed.

64:02:01:12        Repealed.

64:02:01:13        Revocation of certification -- Right of appeal.

64:02:01:14        Certified appraiser assessor.

64:02:01:15        Repealed.

64:02:01:16        Training courses.

64:02:01:17        Repealed.

64:02:01:18        Repealed.

64:02:01:19        Repealed.

64:02:01:20        Repealed.

64:02:01:21        Repealed.

64:02:01:22        Repealed.

64:02:01:23        Repealed.

64:02:01:24        Transferred.

64:02:01:25        Transferred.

64:02:01:26        Transferred.

 

 

          64:02:01:01.  Definitions. Terms used in this chapter mean:

 

          (1)  "Department," the Department of Revenue;

 

          (2)  "IAAO," the International Association of Assessing Officers;

 

          (3)  "Outside certified appraiser assessor," an appraiser or assessor certified or licensed by another state or by another South Dakota state agency, board, or commission;

 

          (4)  "Secretary," the secretary of revenue.

 

          Source: 1 SDR 65, effective March 20, 1975; 3 SDR 10, effective August 17, 1976; 5 SDR 60, effective January 25, 1979; 7 SDR 30, effective October 5, 1980; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 19 SDR 42, effective September 29, 1992; 21 SDR 219, effective July 1, 1995; 24 SDR 180, effective July 1, 1998; 30 SDR 58, effective November 5, 2003; 38 SDR 122, effective January 17, 2012; 47 SDR 71, effective December 10, 2020.

          General Authority: SDCL 10-3-1.2.

          Law Implemented: SDCL 10-3-1.1, 10-3-1.2.

 

          64:02:01:03.  Certification required. Any individual assessing or appraising property in this state for property tax purposes shall be certified by the department.

 

          Source: 2 SDR 40, effective December 8, 1975; 5 SDR 60, effective January 25, 1979; 9 SDR 28, effective September 5, 1982; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 20 SDR 134, effective February 22, 1994; 21 SDR 219, effective July 1, 1995; 24 SDR 180, effective July 1, 1998; 28 SDR 178, effective July 1, 2002; 47 SDR 71, effective December 10, 2020.

          General Authority: SDCL 10-3-1.2.

          Law Implemented: SDCL 10-3-1.1, 10-3-1.2.

 

          64:02:01:03.01.  Temporary certification. The department may issue a temporary certificate to an individual under the condition that the individual receives a permanent certificate under § 64:02:01:03.02 within one year of the temporary certificate's issuance.

 

          Source: 47 SDR 71, effective December 10, 2020.

          General Authority: SDCL 10-3-1.2.

          Law Implemented: SDCL 10-3-1.1, 10-3-1.2.

 

          Cross Reference: Permanent certification -- Program requirements, § 64:02:01:03.02.

 

          64:02:01:03.03.  Permanent certification of outside appraiser assessors -- Eligibility. An outside appraiser assessor may become certified by the department if the individual:

 

          (1)  Has two prior years of full-time experience in appraisal or assessment;

          (2)  Has completed relevant coursework approved by the secretary; and

          (3)  Obtains a passing score on the department certification examination.

 

          A certification received under this section is effective for a period of five years from the date a passing score was obtained on the examination.

 

          Source: 47 SDR 71, effective December 10, 2020.

          General Authority: SDCL 10-3-1.2.

          Law Implemented: SDCL 10-3-1.1, 10-3-1.2.

 

          64:02:01:05.  Examinations -- When offered -- Qualifications. Repealed.

 

          Source: 2 SDR 40, effective December 8, 1975; 5 SDR 60, effective January 25, 1979; 7 SDR 30, effective October 5, 1980; 9 SDR 28, effective September 5, 1982; 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 17 SDR 4, effective July 18, 1990; 19 SDR 42, effective September 29, 1992; 21 SDR 219, effective July 1, 1995; 24 SDR 180, effective July 1, 1998; 30 SDR 58, effective November 5, 2003; 47 SDR 71, effective December 10, 2020.

 

          64:02:01:06.  Passing score. The passing score for the department certification examination is 80 percent.

 

          Source: 1 SDR 65, effective March 20, 1975; 9 SDR 28, effective September 5, 1982; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 19 SDR 42, effective September 29, 1992; 21 SDR 219, effective July 1, 1995; 47 SDR 71, effective December 10, 2020.

          General Authority: SDCL 10-3-1.2.

          Law Implemented: SDCL 10-3-1.1, 10-3-1.2.

 

          64:02:01:09.  Examinations administered by department -- Contents. The department shall administer examinations as considered necessary by the secretary and shall determine the contents of examinations. Examinations administered under this section must include subjects related to assessing and appraising real property.

 

          Source: 1 SDR 65, effective March 20, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 19 SDR 42, effective September 29, 1992; 21 SDR 219, effective July 1, 1995; 47 SDR 71, effective December 10, 2020.

          General Authority: SDCL 10-3-1.2.

          Law Implemented: SDCL 10-3-1.1, 10-3-1.2.

 

          64:02:01:11.  Permanent certificates -- Term -- Renewal. Repealed.

 

          Source: 1 SDR 65, effective March 20, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 47 SDR 71, effective December 10, 2020.

 

          64:02:01:12.  Reciprocity. Repealed.

 

          Source: 1 SDR 65, effective March 20, 1975; 9 SDR 28, effective September 5, 1982; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 47 SDR 71, effective December 10, 2020.

 

          64:02:01:13.  Revocation of certification -- Right of appeal. Certified appraiser assessors must act in accordance with the "Code of Ethics and Standards of Professional Conduct" as adopted by the IAAO on November 15, 2015, and the "Uniform Standards of Professional Appraisal Practice" published by the Appraisal Foundation 2020-2021. The secretary may revoke the certification of any individual acting in violation of either standard.

 

          Any person who is aggrieved by the revocation of certification or by methods used or by conditions surrounding the certification examination may appeal to the secretary and is entitled to a hearing before the secretary.

 

          Source: 1 SDR 65, effective March 20, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 19 SDR 42, effective September 29, 1992; 21 SDR 219, effective July 1, 1995; 24 SDR 180, effective July 1, 1998; 27 SDR 147, effective July 8, 2001; 28 SDR 178, effective July 1, 2002; 29 SDR 177, effective July 2, 2003; 30 SDR 58, effective November 5, 2003; 30 SDR 211, effective July 1, 2004; 32 SDR 58, effective October 25, 2005; 33 SDR 67, effective October 24, 2006; 35 SDR 88, effective October 27, 2008; 37 SDR 69, effective October 19, 2010; 39 SDR 123, effective January 17, 2013; 47 SDR 71, effective December 10, 2020.

          General Authority: SDCL 10-3-1.2.

          Law Implemented: SDCL 10-1-15, 10-3-1.1, 10-3-1.2.

 

          References: IAAO "Code of Ethics and Standards of Professional Conduct," as adopted on November 15, 2015, International Association of Assessing Officers. Copies may be obtained from the International Association of Assessing Officers, 314 W. 10^th Street, Kansas City, MO 64105; available for digital download at no cost. Copies are available, for examination only, at the Department of Revenue, Anderson Building, 445 East Capitol Avenue, Pierre, South Dakota 57501.

 

          "Uniform Standards of Professional Appraisal Practice," 2020-2021, The Appraisal Foundation. Copies may be obtained from the Appraisal Foundation, 1155 15^th Street NW, Suite 1111, Washington D.C. 20005. Cost: $75 plus shipping and handling. Copies are available, for examination only, at the Department of Revenue, Anderson Building, 445 East Capitol Avenue, Pierre, South Dakota, 57501.

 

          64:02:01:14.  Certified appraiser assessor. An individual certified under the provisions of either § 64:02:01:03.02 or § 64:02:01:03.03 is qualified to hold the professional designation of certified appraiser assessor.

 

          Source: 2 SDR 40, effective December 8, 1975; 3 SDR 10, effective August 17, 1976; 7 SDR 30, effective October 5, 1980; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 19 SDR 42, effective September 29, 1992; 21 SDR 219, effective July 1, 1995; 47 SDR 71, effective December 10, 2020.

          General Authority: SDCL 10-3-1.2.

          Law Implemented: SDCL 10-3-1.1, 10-3-1.2.

 

          Cross Reference: Permanent certification -- Program requirements, § 64:02:01:03.02; Permanent certification of outside appraiser assessors -- Eligibility, § 64:02:01:03.03.

 

          64:02:01:16.  Training courses. An individual participating in the department certification program must complete training courses related to the laws governing the assessment and taxation of all classes of property and the fundamentals of appraising property. The required training courses may include IAAO courses; courses developed and hosted by the department; and other courses deemed necessary and approved for credit by the department.

 

          Source: 2 SDR 40, effective December 8, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 19 SDR 42, effective September 29, 1992; 20 SDR 134, effective February 22, 1994; 21 SDR 219, effective July 1, 1995; 24 SDR 180, effective July 1, 1998; 27 SDR 9, effective August 7, 2000; 47 SDR 71, effective December 10, 2020.

          General Authority: SDCL 10-3-1.2.

          Law Implemented: SDCL 10-1-16, 10-3-1.1, 10-3-1.2.

 

          64:02:01:23.  Department sponsored assessor's school -- Attendance required. Repealed.

 

          Source: 2 SDR 40, effective December 8, 1975; 3 SDR 10, effective August 17, 1976; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 47 SDR 71, effective December 10, 2020.

 

CHAPTER 64:02:03

 

CERTIFICATION RENEWAL

 

 

Section

64:02:03:01        Definitions.

64:02:03:02        Requirements for renewal of permanent certificate.

64:02:03:03        Failure to renew certificate.

64:02:03:04        Repealed.

64:02:03:05        Repealed.

64:02:03:06        Repealed.

64:02:03:07        Repealed.

64:02:03:08        Repealed.

64:02:03:09        Repealed.

64:02:03:10        Repealed.

64:02:03:11        Repealed.

64:02:03:12        Repealed.

64:02:03:13        Repealed.

64:02:03:14        Credit -- Annual assessor school instructor.

64:02:03:15        Repealed.

64:02:03:16        Repealed.

64:02:03:16.01   Repealed.

64:02:03:16.02   Permanent certification renewal requirements.

64:02:03:16.03   Fifth or subsequent permanent certification renewal period requirements.

64:02:03:17        Exemption for formal designation.

64:02:03:18        Repealed.

64:02:03:19        Testing and retesting courses at annual assessors schools.

 

 

          64:02:03:01.  Definitions. Terms used in this chapter mean:

 

          (1)  "CAA," certified appraiser assessor;

          (2)  "IAAO," the International Association of Assessing Officers;

          (3)  "Renewal period," each period commencing with the initial issuance of a permanent certificate or its renewal and ending five years thereafter;

          (4)  "SDAAO," the South Dakota Association of Assessing Officers;

          (5)  "USPAP," the Uniform Standards of Professional Appraisal Practice.

 

          Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 19 SDR 42, effective September 29, 1992; 47 SDR 71, effective December 10, 2020.

          General Authority: SDCL 10-3-1.2.

          Law Implemented: SDCL 10-3-1.1, 10-3-1.2.

 

          64:02:03:02.  Requirements for renewal of permanent certificate. Each individual holding a permanent certificate shall renew the certificate by meeting the applicable renewal requirements in this chapter within five years from the date of initial certification and every five years thereafter.

 

          Source: 4 SDR 35, effective December 22, 1977; 9 SDR 28, effective September 5, 1982; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 41 SDR 108, effective January 5, 2015; 47 SDR 71, effective December 10, 2020.

          General Authority: SDCL 10-3-1.2.

          Law Implemented: SDCL 10-3-1.1, 10-3-1.2.

 

          64:02:03:03.  Failure to renew certificate. The department shall revoke the CAA designation of any individual who fails to renew within any renewal period. If an individual's permanent certificate has expired, a new certificate may be issued if the individual answers all questions, and obtains a score of 80%, on the department recertification examination prepared by the secretary.

 

          Source: 4 SDR 35, effective December 22, 1977; 9 SDR 28, effective September 5, 1982; 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 17 SDR 199, effective July 1, 1991; 19 SDR 42, effective September 29, 1992; 47 SDR 71, effective December 10, 2020.

          General Authority: SDCL 10-3-1.2.

          Law Implemented: SDCL 10-3-1.1, 10-3-1.2.

 

          64:02:03:04.  Recertification of mass appraisers. Repealed.

 

          Source: 4 SDR 35, effective December 22, 1977; 9 SDR 28, effective September 5, 1982; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 14 SDR 95, effective January 10, 1988; 19 SDR 42, effective September 29, 1992; 24 SDR 180, effective July 1, 1998; 47 SDR 71, effective December 10, 2020.

 

          64:02:03:16.  Course requirements for renewal certificates for any applicant whose 5-year renewal period began before January 1, 2011. Repealed.

 

          Source: 7 SDR 30, effective October 5, 1980; 9 SDR 28, effective September 5, 1982; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 19 SDR 42, effective September 29, 1992; 24 SDR 180, effective July 1, 1998; 26 SDR 18, effective August 19, 1999; 29 SDR 177, effective July 2, 2003; 32 SDR 58, effective October 25, 2005; 37 SDR 69, effective October 19, 2010; repealed, 41 SDR 108, effective January 5, 2015.

 

          64:02:03:16.01.  Course requirements for renewal certificates for any applicant beginning a 5-year renewal period on or after January 1, 2011. Repealed.

 

          Source: 37 SDR 69, effective October 19, 2010; repealed, 41 SDR 108, effective January 5, 2015.

 

          64:02:03:16.02.  Permanent certification renewal requirements. The following requirements to renew a permanent certificate must all be completed during each of the first, second, third, and fourth renewal periods:

 

          (1)  Attend three annual assessors schools and receive a passing grade on the final exam. One school must be a 30 hour (excluding final examination time) course from the IAAO educational curriculum, unless the individual has previously successfully completed a total of five different department-approved IAAO courses;

 

          (2)  Attend three department-approved conferences, one of which must be an SDAAO conference;

 

          (3)  Complete 12 approved continuing education hours. Any continuing education hours must be approved by the secretary prior to completion; and

 

          (4)  Complete and pass a USPAP course approved by the secretary in an even numbered year. For the first renewal period, the individual must also complete a tested 15-hour USPAP course in an even numbered year. The individual may complete the 15-hour tested course prior to beginning the first renewal period.

 

          Source: 41 SDR 108, effective January 5, 2015; 47 SDR 71, effective December 10, 2020.

          General Authority: SDCL 10-3-1.2.

          Law Implemented: SDCL 10-3-1.1, 10-3-1.2.

 

          64:02:03:16.03.  Fifth or subsequent permanent certification renewal period requirements. The following requirements must be completed for permanent certification renewal of individuals in their fifth and subsequent renewal period:

 

          (1)  Attend a total of four annual assessors schools or department-approved conferences, two of which must be the annual assessors school and an SDAAO conference. All courses taken by the individual, except the IAAO course, shall be pass/fail;

 

          (2)  Complete eight approved continuing education hours. Any continuing education hours must be approved by the secretary prior to completion; and

 

          (3)  In addition, during any even numbered year, the individual must complete a USPAP course approved by the secretary.

 

          Source: 41 SDR 108, effective January 5, 2015; 47 SDR 71, effective December 10, 2020.

          General Authority: SDCL 10-3-1.2.

          Law Implemented: SDCL 10-3-1.1, 10-3-1.2.

 

          64:02:03:17.  Exemption for formal designation. An individual seeking permanent certification renewal may qualify for a one-time exemption from the requirements for renewal certificates in § 64:02:03:02 if the individual possesses any of the following designations listed:

 

          (1)  South Dakota Association of Assessing Officers, CSDA;

          (2)  American Society of Rural Appraisers, ARA;

          (3)  American Society of Appraisers, ASA;

          (4)  International Association of Assessing Officers, AAS, CAE, CMS, PPS, RES; or

          (5)  Appraisal Institute, MAI, SRA.

 

          Source: 14 SDR 95, effective January 10, 1988; 19 SDR 42, effective September 29, 1992; 29 SDR 177, effective July 2, 2003; 47 SDR 71, effective December 10, 2020.

          General Authority: SDCL 10-3-1.2.

          Law Implemented: SDCL 10-3-1.1, 10-3-1.2.

 

          64:02:03:18.  Renewal of expired certification certificate. Repealed.

 

          Source: 24 SDR 180, effective July 1, 1998; 26 SDR 18, effective August 19, 1999; 47 SDR 71, effective December 10, 2020.

 

          64:02:03:19.  Testing and retesting courses at annual assessors schools. The requirements for testing and retesting courses at annual assessors schools are:

 

          (1)  Each course shall be a tested course, unless the testing requirement is waived by the secretary prior to the course;

 

          (2)  A score of 70 percent or greater is required for a passing grade and course credit;

 

          (3)  Each test shall be given at the time and place listed in the school registration form or announced at the school;

 

          (4)  No early or late tests may be given except for the following instances:

 

               (a)  Family emergency if the instructor judges the emergency to be valid;

               (b)  The instructor is unable to proctor the test at the scheduled time and no other proctor is found; or

               (c)  An emergency or unforeseen circumstance requires a student to leave early and this circumstance is judged by the instructor to be valid;

 

          (5)  Course credit may be withheld if the instructor judges a student's class attendance to be inadequate for the course even though a passing grade was scored on the test;

 

          (6)  No retest may be given without permission of the course instructor;

 

          (7)  Any retest may be proctored by department personnel only and at a time and place set by the proctor;

 

          (8)  Any IAAO course retest must be in accordance with retest requirements of the IAAO;

 

          (9)  A score of 80 percent or greater is required for a passing grade on all department course retests;

 

          (10)  No department course may be challenged by the student and course attendance is required for credit;

 

          (11)  An IAAO course may be challenged for credit. Any IAAO course challenge is regulated by the IAAO and the department may not exempt any student from IAAO rules or demand that a higher standard be met;

 

          (12)  No school final test may be returned to the student. The student shall be informed of areas of incorrect answers on the final test; and

 

          (13)  Any student may appeal the decision of the test, retest, and course challenge rules to the secretary.

 

          Source: 29 SDR 177, effective July 2, 2003; 41 SDR 108, effective January 5, 2015.

          General Authority: SDCL 10-3-1.2.

          Law Implemented: SDCL 10-3-1.2.