Minnesota Administrative Rules

1950.1060 SENIOR ACCREDITED MINNESOTA ASSESSOR (SAMA).

Subpart 1.

Basic requirement.

A county assessor or a city assessor employed by a city shown on the "List of Assessors License Levels for Minnesota Taxing Jurisdictions" under the heading "Senior Accredited" must obtain licensure as a senior accredited Minnesota assessor.

Subp. 2.

Specific requirements for SAMA.

Requirements to initially obtain licensure as a senior accredited Minnesota assessor are given in items A to D.

A.

Meeting of all requirements for licensure as an accredited Minnesota assessor in part 1950.1050.

B.

A passing grade on a demonstration narrative appraisal. This narrative appraisal must have been completed no more than five years prior to the date of the application on which it is listed, and is in addition to the one that must be written to fulfill the requirements for the accredited Minnesota assessor license. At least one of these narratives must be of an income-producing property. In lieu of this narrative appraisal, the applicant may substitute one of the following:

(1)

obtaining the designation of MAI from the Appraisal Institute or its successor organization;

(2)

obtaining the designation of certified assessment evaluator (CAE) from the International Association of Assessing Officers;

(3)

obtaining the designation of assessment administrative specialist (AAS) from the International Association of Assessing Officers;

(4)

successful completion of a board-approved income producing property case studies examination; or

(5)

a demonstration narrative appraisal of income-producing property developed for use in Minnesota Tax Court, or higher Minnesota court, that is introduced as evidence of value and is the subject of testimony by the preparer, if upon review the board determines that preparation of this appraisal required substantially the same expertise, or more, as would preparation of the demonstration narrative appraisal described in this item. This appraisal must have been introduced as evidence no more than five years prior to the date of the application on which it is listed.

C.

Five years of assessment experience.

D.

Application to the board, and the appropriate fee.

Subp. 3.

[Repealed, 18 SR 1442]

Subp. 4.

[Repealed, 18 SR 1442]

Subp. 5.

[Repealed, 18 SR 1442]

Subp. 6.

[Repealed, 29 SR 1450]

Statutory Authority:

MS s 270.41; 270.47

History:

13 SR 2751; 16 SR 135; 18 SR 1442; 21 SR 1245; 26 SR 1334; 29 SR 1450; 35 SR 2012

Published Electronically:

July 7, 2011