Regulations for Training and Certification of County Assessors, County Appraisers, and Appraisal Firm Appraisers in NC

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Regulations for Training and Certification of County Assessors, County Appraisers, and Appraisal Firm Appraisers in North Carolina. The North Carolina Department of Revenue, under General Statute 105-289(d)(3), is given the responsibility and authority to provide a certification program for assessors and other persons engaged in the appraisal of property for a county or municipality. Pursuant to this statute, the Property Tax Section has developed a certification program for assessors and appraisers. The purpose of this document is to explain the requirements for certification and re-certification for those individuals in the administration of the property tax in North Carolina.