Tax 12.06(2)(c)1.a. a. Serving as statutory assessor in an assessment district with a degree of complexity as determined by the department of revenue at the level of assessor 3 which shall include responsibility for all assessed values of real and personal property in the assessment district for which the individual is statutory assessor;

Tax 12.06(2)(c)1.b. b. Policy determination, budgetary formulation and responding to appropriate levels of government involved in the property assessment process;

Tax 12.06(2)(c)1.c. c. Supervising subordinate assessment staff.

Tax 12.06(2)(c)2. 2. Assessor 3 shall not be authorized to sign the assessment roll as statutory assessor in any assessment district with a degree of complexity requiring the level of assessor 1 or assessor 2 as determined by the department of revenue, nor serve on the staff of any assessment district as assessment technician, property appraiser, assessor 1 or assessor 2.

Tax 12.06 History History: Cr. Register, February, 1976, No. 242, eff. 3-1-76; emerg. cr. (1) (am), eff. 1-31-80; am. (2) (a) 1. a., (2) (b) 1. a. and (2) (c) 1. a., Register, January, 1985, No. 349, eff. 2-1-85; CR 13-036: renum. (1) (a) 1. (intro.) to (1) (a) 1. and am., r. (1) (a) 1. a. to g., renum. (1) (b) 1. (intro.) to (1) (b) 1. and am., r. (1) (b) 1. a. to e. Register December 2013 No. 696, eff. 1-1-14.

Tax 12.065 Tax 12.065 Continuing education requirements for recertification of assessors and assessment personnel.

Tax 12.065(1) (1) Definitions.

Tax 12.065(1)(a) (a) “Accredited institution of higher education” means schools accredited by one of the regional institutional accrediting commissions or associations which have been recognized by the U.S. department of education or a law school accredited by the American bar association.

Tax 12.065(1)(b) (b) “Appraisal instruction” means programs which consist of appraisal knowledge which is broad based and essential to assessors and assessment personnel in performing the appraisal function.

Tax 12.065(1)(c) (c) “Committee” means the advisory committee appointed by the department from, but not limited to, the following groups: the department; league of Wisconsin municipalities, the assessor’s section; the Wisconsin association of assessing officers; county assessor systems; the Wisconsin technical college system; the University of Wisconsin Extension; the Wisconsin towns association; private appraisal firms or individuals.

Tax 12.065(1)(d) (d) “Continuing education” means those hours and subject areas of instruction established for each level of assessor certification and approved by the department to meet minimum requirements for recertification.

Tax 12.065(1)(e) (e) “Credit program” means a course which can be applied toward an associate degree or higher degree at an accredited institution of higher education.

Tax 12.065(1)(f) (f) “Evidence of attendance” means an official transcript, student grade report, or department approved certificate showing satisfactory completion of educational programs.

Tax 12.065(1)(g) (g) “Hour” means a period of 50 minutes of actual instruction and shall not include time spent in writing tests and examinations.

Tax 12.065(1)(h) (h) “Noncredit program” means an educational program or training session which does not satisfy requirements for an associate degree or higher degree at an accredited institution of higher education.

Tax 12.065(1)(i) (i) “Property tax law” or “management instruction” means programs which consist of assessment administration knowledge which is broad based and essential to assessors in performing the assessment function.

Tax 12.065(1)(j) (j) “Recertification” means the reissuance of a certificate by the department to previously certified assessment personnel.

Tax 12.065(1)(k) (k) “Recertification period” means the 5 years preceding the expiration of the applicant’s current certification.

Tax 12.065(1)(L) (L) “Satisfactory completion” means receiving a passing score for a credit program or attendance at a noncredit program. Attendance at a credit program on an audit basis does not satisfy the requirement of satisfactory completion.

Tax 12.065(2) (2) Requirements. Continuing education requirements shall include:

Tax 12.065(2)(a) (a) The program shall be approved by the department prior to attendance.

Tax 12.065(2)(b) (b) The program shall be attended and completed not earlier than 5 years preceding the expiration of the applicant’s current certification period.

Tax 12.065(2)(c) (c) The program shall be attended and completed not later than 2 months prior to the expiration of the applicant’s current certification period.

Tax 12.065(2)(d) (d) The program shall be at least 0.5 hours in length.

Tax 12.065(2)(e) (e) An applicant or instructor may apply continuing education hours only once for the same program during any given recertification period.

Tax 12.065(2)(f) (f) The minimum hours and subject areas of instruction required by certification level are as follows:

Tax 12.065(2)(f)1. 1. Continuing education is not required to be recertified at the assessment technician level.

Tax 12.065(2)(f)2. 2. Twenty hours of continuing education programs in appraisal instruction shall be required for recertification at the property appraiser level.

Tax 12.065(2)(f)3. 3. Thirty hours of continuing education programs shall be required for recertification at the assessor 1 and 2 levels. A minimum of 15 hours shall be in appraisal instruction and a minimum of 15 hours shall be in property tax law or management instruction.