SECTION 4. Tax 12.065 (2) (d) and (f) (intro.) are amended to read:
Tax 12.065 (2) (d) The program shall be at least 2.5 hours .5 hours in length.
(f) The minimum hours and subject areas of classroom instruction required by certification level are as follows:
SECTION 5. Tax 12.065 (5) (b) 1. d., 4. b., 5. b., and 6. are amended to read:
Tax 12.065 (5) (b) 1. d. Detailed outlines of each course with specific allocation of classroom hours to each topic.
4. b. The department shall approve only those programs whose primary emphasis is in the area of appraisal, property tax law, or management instruction. The number of hours amount of continuing education approved for a course will be only the actual number amount of hours in instruction time whichdeal deals directly with appraisal, property tax law, or management areas.
5. b. The approved instructor or the sponsor shall submit to the department a notarized list of those persons satisfactorily completing noncredit education programs which also certifies that the named students personally attended the minimum required classroom instruction. The notarized list shall be furnished within 10 days following completion of the program. A school or sponsor shall maintain records to establish the attendance record submitted for continuing education programs for five years.
6. Students shall register for the complete educational program, attend the whole program, and receive a certificate for the hours time for which the program was approved, except that a student who is forced by an emergency to leave a program may be given a certificate for the hours time actually attended, but not for less than 2.5 hours .5 hours Sponsors may make arrangements for make−up classes to enable students to meet attendance requirements.
SECTION 6. Tax 12.07 (2) (b) is amended to read:
Tax 12.07 (2) (b) The department shall review the levels of certification under par. (a) after every decennial census of the United States of America 5 years and revise them as needed. The levels of certification as revised under this paragraph shall be published by the department in the Wisconsin Property Assessment Manual.
SECTION 7. Effective date. This rule shall take effect on the first day of the month following publication in the Wisconsin Administrative Register as provided in s. 227.22 (2) (intro.), Stats.
DEPARTMENT OF REVENUE
Dated: September 30, 2019 By: ___________________________
Peter W. Barca
Secretary of Revenue
