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| Montana Administrative Register Notice 42-2-834 | No. 14 07/29/2010 | |
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BEFORE THE DEPARTMENT OF REVENUE OF THE STATE OF MONTANA
TO: All Concerned Persons
1. On August 24, 2010, at 10:00 a.m., a public hearing will be held in the Third Floor Reception Area Conference Room of the Sam W. Mitchell Building, at Helena, Montana, to consider the adoption and amendment of the above-stated rules. Individuals planning to attend the hearing shall enter the building through the east doors of the Sam W. Mitchell Building, 125 North Roberts, Helena, Montana.
2. The Department of Revenue will make reasonable accommodations for persons with disabilities who wish to participate in this public hearing or need an alternative accessible format of this notice. If you require an accommodation, contact the Department of Revenue no later than 5:00 p.m., August 16, 2010, to advise us of the nature of the accommodation that you need. Please contact Cleo Anderson, Department of Revenue, Director's Office, P.O. Box 7701, Helena, Montana 59604-7701; telephone (406) 444-5828; fax (406) 444-4375; or e-mail canderson@mt.gov.
3. The proposed new rule does not replace or modify any section currently found in the Administrative Rules of Montana. The proposed new rule provides as follows:
NEW RULE I UNIT VALUATION OR CENTRALLY ASSESSED PROPERTY APPRAISER CERTIFICATION REQUIREMENTS (1) The employee must hold a bachelor degree from an accredited college or have at least five years experience in the business or centrally assessed property valuation field. (2) Training and testing criteria shall be as follows: (a) The employee will be required to take the International Association of Assessing Officers (IAAO) Courses I and II or their equivalents. The employee will be required to take the American Society of Appraisers (ASA) Courses BV201N, BV202N, and BV203N1 or their equivalents. The employee will be required to take the Uniform Standards of Professional Appraisal Practices (USPAP) course. An USPAP refresher will be required every five years thereafter. The employee will be required to attend the Western States Association of Tax Administrators, Committee on Centrally Assessed Properties (WSATA-CCAP) Courses 101, 102, and 103 or their equivalents. These courses will be made available annually if funding is available. (b) The employee shall attend the first scheduled WSATA-CCAP course after accepting the unit valuation or centrally assessed appraiser responsibilities. Satisfactory completion of the unit valuation training session shall include successful completion of the written examination conducted at the conclusion of the unit valuation training session. If the employee fails to successfully complete the first written examination, attendance at the next unit valuation training session shall be required. Failure to successfully complete the second written examination shall result in immediate termination of employment. Previous appraisal designations may be considered as substitutes for this course as determined by the Unit Manager. The appraiser shall attend either the first scheduled IAAO Courses I and II, or ASA Courses BV201N, BV202N, and BV203N. Satisfactory completion of the IAAO or ASA training session shall include successful completion of the written examination conducted at the conclusion of the unit valuation training session. If the employee fails to successfully complete the first written examination, attendance at the next IAAO or ASA training session shall be required. Failure to successfully complete the second written examination shall result in immediate termination of employment. Previous appraisal courses may be considered as substitutes for these courses as determined by the Unit Manager. (3) Upon commencement of employment with the department as a unit valuation or centrally assessed appraiser, the employee shall undertake a one-year period of on-the-job appraisal work during which time the employee will begin the process of meeting the requirements set forth in (1) and (2). For employees new to state government, this one-year period will run concurrently with and in addition to the automatic six-month probation period set forth in department policy 3.1.4. The commencement of the year experience requirement will coincide with the employee's notification of being assigned unit or centrally assessed appraisal responsibilities. All work will be supervised by the department. Failure to perform the appraisal work satisfactorily shall result in immediate termination. (4) The department may waive the criteria set forth in (1) and (2) if sufficient proof is presented that the employee has previously fulfilled such criteria. For example, the employee may have completed a course of instruction from a professional appraisal and real estate related organization, provided that the organization is a member of The Appraisal Foundation as defined in 37-54-102(3), MCA. The course must be equal to or greater in complexity than that of courses required above. An employee who has attained a Certified General License through the Board of Real Estate Appraisers of the Business and Occupational Licensing Bureau of the Montana Department of Labor and Industry is also eligible for a waiver under this subsection.
AUTH: 15-23-108, 15-53-155, 15-72-117, MCA IMP: 15-23-101, 15-23-104, 15-23-211, 15-23-213, 15-53-145, 15-53-147, 15-72-104, MCA
REASONABLE NECESSITY: The department is proposing to adopt new rule I which creates a formal certification process for the department's centrally assessed property appraisers. The process includes time lines and specific classes that must be taken and concluded with a passing grade. Specifically a department centrally assessed appraiser must take and pass courses from the International Association of Assessing Officers (IAAO), the American Society of Appraisers, the Uniform Standards of Professional Appraisal Practices (USPAP), and the Western States Association of Tax Administrators Committee on Centrally Assessed Properties (WSATA-CCAP). Miscellaneous topics in new rule I include: (1) if a prospective centrally assessed appraiser does not pass a course in two test opportunities, the prospective appraiser will be dismissed from their position; (2) the required unit valuation courses are available annually provided there is sufficient funding; and (3) the department will review and possibly accept training course equivalents such as appraisal designations as substitutes for completed courses. Part 4 of the new rule I outlines what qualifications will replace the completion of the courses required to be completed in parts 2 and 3.
4. The rules proposed to be amended provide as follows, stricken matter interlined, new matter underlined:
42.22.101 DEFINITIONS The following definitions apply to this chapter: (1) through (13) remain the same (14) "Nonoperating property" is all property owned or leased from others which is not a necessary (15) through (31) remain the same (32) "Unit valuation or centrally assessed appraiser" means a person who has completed the necessary training and is certified to appraise centrally assessed properties in Montana. (32) remains the same but is renumbered (33).
AUTH. 15-23-108, 15-53-155, 15-72-117, MCA IMP: 15-6-156, 15-23-101, 15-23-104, 15-23-211, 15-23-213, 15-53-145, 15-53-147, 15-72-104, MCA
REASONABLE NECESSITY: The department is proposing to amend ARM 42.22.101 to include a definition for unit valuation or centrally assessed appraiser to inform the reader that these appraiser positions are required to be certified and meet various governing criteria.
42.22.1316 INDUSTRIAL PROPERTY CERTIFICATION REQUIREMENTS (1) The employee must (2) Training and testing criteria (a) The employee will be required to take the International Association of Assessing Officers (IAAO) Courses I and II or their equivalents. The employee will be required to take the Appraisal Institutes (AI) Courses 101, 102, 201, and 202 or their equivalents. The employee will be required to take the Uniform Standards of Professional Appraisal Practices (USPAP) course. A USPAP refresher will be required every five years thereafter. These courses will be made available annually if funding is available. (b) The employee shall attend the first scheduled IAAO courses after accepting the industrial property responsibilities. Satisfactory completion of the IAAO training session(s) shall include successful completion of the written examination conducted at the conclusion of the IAAO training session(s). If the employee fails to successfully complete the first written examination, attendance at the next unit valuation training session(s) shall be required. Failure to successfully complete the second written examination(s) shall result in immediate termination of employment. Previous appraisal designations may be considered as substitutes for this course as determined by the unit manager. The appraiser shall attend the first scheduled AI Courses 101,102, 201, and 202. Satisfactory completion of the AI training session shall include successful completion of the written examination(s) conducted at the conclusion of the unit valuation training session(s). If the employee fails to successfully complete the first written examination(s), attendance at the next AI training session(s) shall be required. Failure to successfully complete the second written examination(s) shall result in immediate termination of employment. Previous appraisal courses may be considered as substitutes for these courses as determined by the unit manager. (3) (4) The
AUTH: 15-1-201, MCA
REASONABLE NECESSITY: The department is proposing to amend ARM 42.22.1316 to inform the reader of the changes in the requirements to become an industrial appraiser. The stricken language is the elimination of the old requirements for an industrial appraiser. The subsequent new language to the amended rule is the new requirements of an industrial appraiser. Specifically, to be an industrial appraiser, the prospective appraiser must take and pass courses from the International Association of Assessing Officers (IAAO), the Appraisal Institute, and the Uniform Standards of Professional Appraisal Practices (USPAP). The amended rule states that the industrial appraiser must successfully complete the above courses in two or less test opportunities. Failure to receive a passing grade from any of these tests will result in termination of the employee. The department will review and possibly accept training course equivalents such as appraisal designations as substitutes for completed courses. Part 3 of new rule I establishes that there is a one-year training program. Upon the completion of the one-year training program, the prospective appraiser will be required to complete all required work satisfactorily or be dismissed. Part 4 of the new rule I outlines what qualifications will replace the completion of the courses required to be completed in parts 2 and 3.
5. Concerned persons may submit their data, views, or arguments, either orally or in writing, at the hearing. Written data, views, or arguments may also be submitted to: Cleo Anderson, Department of Revenue, Director's Office, P.O. Box 7701, Helena, Montana 59604-7701; telephone (406) 444-5828; fax (406) 444-4375; or e-mail canderson@mt.gov and must be received no later than September 3, 2010.
6. Cleo Anderson, Department of Revenue, Director's Office, has been designated to preside over and conduct the hearing.
7. An electronic copy of this Notice of Public Hearing is available through the department's site on the World Wide Web at www.mt.gov/revenue, under "for your reference"; "DOR administrative rules"; and "upcoming events and proposed rule changes." The department strives to make the electronic copy of this Notice of Public Hearing conform to the official version of the notice, as printed in the Montana Administrative Register, but advises all concerned persons that in the event of a discrepancy between the official printed text of the notice and the electronic version of the notice, only the official printed text will be considered. In addition, although the department strives to keep its web site accessible at all times, concerned persons should be aware that the web site may be unavailable during some periods, due to system maintenance or technical problems.
8. The Department of Revenue maintains a list of interested persons who wish to receive notices of rulemaking actions proposed by this agency. Persons who wish to have their name added to the list shall make a written request, which includes the name and e-mail or mailing address of the person to receive notices and specifies that the person wishes to receive notices regarding particular subject matter or matters. Notices will be sent by e-mail unless a mailing preference is noted in the request. Such written request may be mailed or delivered to the person in 5 above or faxed to the office at (406) 444-4375, or may be made by completing a request form at any rules hearing held by the Department of Revenue.
9. The bill sponsor contact requirements of 2-4-302, MCA, do not apply.
/s/ Cleo Anderson /s/ Dan R. Bucks CLEO ANDERSON DAN R. BUCKS Rule Reviewer Director of Revenue
Certified to Secretary of State July 19, 2010
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A directory of state agencies is available online at http://www.mt.gov/govt/agencylisting.asp.
For questions about the organization of the ARM or this web site, contact sosarm@mt.gov.
