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§68-2816.
§68-2816.
A. The Director of the Ad Valorem Division of the Oklahoma Tax
Commission, the first deputy within such division, all field analysts
or equalization and assessment analysts within such division, each
elected county assessor assuming office on or after January 1, 1991,
all first deputies within such assessors' offices and all personnel
involved in the actual appraisal of real property shall be required to
achieve educational accreditation as prescribed by this section. Such
accreditation shall be achieved within the time prescribed. Failure to
achieve such accreditation shall result in forfeiture of office or
termination of employment. A vacancy in a public office created for
failure to achieve such accreditation shall be filled in the manner
provided by law.
B. Accreditation for persons designated in subsection A of this
section shall consist of initial accreditation and advanced
accreditation as follows:
1. Within one (1) year from the date an assessor is elected to office,
the assessor shall be required to successfully complete initial
accreditation. If the assessor does not successfully complete testing
or some part of the requirement, initial accreditation shall be
completed within eighteen (18) months from the date of the assessor's
election to office. Initial accreditation shall consist of successful
completion of two (2) academic units. The first academic unit shall
consist of basic ad valorem taxation law, legal responsibilities of
the assessor's office, the role of the county assessor, valuation
requirements and assessment administration. The second academic unit
shall consist of basic appraisal and assessment processes.
2. Within one (1) year from the completion date of initial
accreditation, the assessor shall be required to successfully complete
advanced accreditation. If the assessor does not successfully complete
advanced accreditation testing or some part of the requirement,
advanced accreditation shall be completed by July 1, 1995, for persons
holding office on May 27, 1993, or for persons assuming office after
May 27, 1993, within eighteen (18) months from the date initial
accreditation is completed. Advanced accreditation shall consist of
successful completion of four (4) academic units. Each unit shall
consist of one of the following topics:
a. appraisal procedures,
b. valuation of personal property,
c. valuation of agricultural property, and
d. mass appraisal procedures.
3. A county assessor's deputy not previously accredited pursuant to
paragraphs 1 and 2 of this subsection shall be subject to the same
requirements as the county assessor. Failure to complete the
accreditations within the times prescribed shall result in dismissal
of the deputy.
4. For any person required to achieve accreditation pursuant to this
section and for whom the period of time to complete the accreditation
is not otherwise prescribed, the accreditation shall be completed
within eighteen (18) months of January 1, 1991 or within eighteen (18)
months of the beginning date of employment if such person is initially
employed after January 1, 1991.
C. Each county assessor who has successfully completed advanced
accreditation shall thereafter be required to complete a continuing
education requirement of thirty (30) hours every three (3) years.
Failure to complete the continuing education requirement shall result
in forfeiture of any travel reimbursement until the requirement is
completed. Continuing education shall consist of successful completion
of academic units on changes in Oklahoma Statutes affecting ad valorem
taxation, real estate or appraisal, valuation and appraisal methods,
mass appraisal methods or other topics appropriate to the improvement
of county assessor's offices. A deputy who has completed advanced
accreditation as required by this section shall be subject to the
continuing education requirement.
D. The Oklahoma State University Center for Local Government
Technology, in cooperation with the Oklahoma Tax Commission and the
County Assessors' Association, shall develop educational requirements,
curriculum materials, appropriate study resources and examinations for
an education program for accreditation purposes established in this
section. The Center for Local Government Technology shall provide
necessary classes, seminars and materials in support of the
accreditation requirements. Nothing in this section shall be construed
to prohibit use of the International Association of Assessing
Officers' course work, where applicable, or any of its professional
designations, as a substitute for or supplement to the accreditation
program requirements.
E. For purposes of the administration of the accreditation
requirements, the Oklahoma State University Center for Local
Government Technology shall be responsible for keeping an official
record as to the accreditation of individual county assessors and
deputies and others who are required to achieve accreditation. Such
record shall be the sole responsibility of Oklahoma State University
and shall be defined as an open record under Section 24A.1 et seq. of
Title 51 of the Oklahoma Statutes. The Oklahoma State University
Center for Local Government Technology shall be responsible for
forwarding only the pass/fail results of individual testing to the
Oklahoma Tax Commission. The Oklahoma Tax Commission shall issue the
accreditations to all persons who have so qualified. The university
may charge a reasonable fee to defray the cost of sponsoring the
educational accreditation academic units required by this section.
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