Minnesota Legislature
Office of the Revisor of Statutes
Minnesota Administrative Rules
CHAPTER 1950, LICENSURE, EDUCATION, AND CONDUCT
BOARD OF ASSESSORS
| Part | Title |
|---|---|
| 1950.0100 | [Repealed, 13 SR 2751] |
| 1950.0200 | [Repealed, 13 SR 2751] |
| 1950.1000 | DEFINITIONS. |
| 1950.1010 | PURPOSE AND APPLICATION. |
| 1950.1020 | LICENSURE. |
| 1950.1030 | CERTIFIED MINNESOTA ASSESSOR (CMA). |
| 1950.1040 | CERTIFIED MINNESOTA ASSESSOR SPECIALIST (CMAS). |
| 1950.1050 | ACCREDITED MINNESOTA ASSESSOR (AMA). |
| 1950.1060 | SENIOR ACCREDITED MINNESOTA ASSESSOR (SAMA). |
| 1950.1070 | [Repealed, L 2003 1Sp1 art 2 s 136] |
| 1950.1080 | CONTINUING EDUCATION. |
| 1950.1090 | CONDUCT AND DISCIPLINE. |
1950.0100
[Repealed, 13 SR 2751]
Published Electronically:
September 14, 2007
1950.0200
[Repealed, 13 SR 2751]
Published Electronically:
September 14, 2007
1950.1000 DEFINITIONS.
Subp. 5.
City assessor.
"City assessor" means the person employed under Minnesota Statutes, chapters 270 and 273 as the assessor of a city of the first class.
Subp. 6.
Continuing education hours.
"Continuing education hours" means educational hours approved by the board. Normally one instructional hour equals one continuing education hour.
Subp. 7.
County assessor.
"County assessor" means the person employed as the county assessor by a county under Minnesota Statutes, chapters 270 and 273.
Subp. 8.
Form appraisal.
"Form appraisal" means a written appraisal of a particular property that briefly describes the property, and the appraiser's estimate of the property's market value using accepted appraisal methods and techniques.
Subp. 10.
Local assessor.
"Local assessor" means the person employed as the assessor for a township or city, under Minnesota Statutes, chapters 270 and 273, excluding city assessors for cities of the first class.
Subp. 11.
Demonstration narrative appraisal.
"Demonstration narrative appraisal" means a written appraisal of a particular property that describes the property in great detail and demonstrates the appraiser's knowledge of the appraisal process by requiring the appraiser to analyze facts regarding the property in order to reach conclusions concerning the property's value using accepted appraisal methods and techniques.
Subp. 12.
Revoke.
"Revoke" means to take away an assessor's license, assessor coursework, and all assessor education hours granted by the board used to obtain, upgrade, or keep an assessor's license.
Subp. 13a.
Specific assessing jurisdiction.
"Specific assessing jurisdiction" means the entire political entity; county, city, or town, by whom an assessor is employed or for whom the person is performing the duties of an assessor under contract.
Subp. 15.
Suspend.
"Suspend" means to take away an assessor's license for a specified length of time.
Statutory Authority:
MS s 270.47
History:
13 SR 2751; 18 SR 1442; 26 SR 1334; 29 SR 1450; 35 SR 2012
Published Electronically:
July 7, 2011
1950.1010 PURPOSE AND APPLICATION.
This chapter is intended to clarify and implement Minnesota Statutes, sections 270.41 to 270.50, so the provisions of these laws may be best effectuated and the public interest most effectively served.
Except as provided in part 1950.1090, subpart 7, this chapter applies to persons holding an assessor's license in Minnesota under Minnesota Statutes, sections 270.41 to 270.50, and to persons applying to the board for an assessor's license.
Statutory Authority:
MS s 270.47
History:
13 SR 2751; 26 SR 1334; 35 SR 2012
Published Electronically:
July 7, 2011
1950.1020 LICENSURE.
Subpart 1.
Basic requirement for licensure.
A.
Except as provided in subpart 4, no person shall be employed as a city, county, or local assessor without being licensed as qualified by the board.
B.
Except as provided in subpart 4, no person shall be employed to work under the supervision of a licensed assessor to assist in making exemption, classification, or valuation decisions without being licensed as qualified by the board.
Subp. 2.
Term of license.
Assessors' licenses are issued on a fiscal year basis beginning July 1 of each year and expiring June 30 of the succeeding year.
Subp. 3.
Criteria for licensing levels.
There are four established levels of licensure for designated assessing positions. In determining the appropriate level of licensure, the board shall, on a ten-year cycle, review and consider the following criteria in addition to other data the board deems relevant:
C.
input of the appropriate county assessor.
A complete listing of the specific level of licensure needed for each city and township in Minnesota has been prepared. The latest edition of this listing, entitled "List of Assessor License Levels for Minnesota Taxing Jurisdictions," Minnesota Board of Assessors, existing as of December 1 each year, is annually incorporated by reference into this rule. The list is available at no cost from the board. The list is subject to change.
Subp. 3a.
Review of licensing levels.
A county assessor may request that the board review the licensing level for a specific taxing jurisdiction within the assessor's county. The request must be in writing and should state the specific reasons the county assessor is requesting the review.
Subp. 4.
New hires; deadline for obtaining and upgrading license.
County and city assessors must be licensed as of the date of employment, and must obtain licensure at the level required for the position within two years from the date of employment. The commissioner of revenue shall not approve the appointment of a county or city assessor to the remainder of a four-year term if that person has not obtained licensure at the required level within two years of the person's probationary appointment as county or city assessor.
A local assessor must be licensed at the date of employment, except that a city, other than a city of the first class, or township requiring an assessor with a license level greater than that of a certified Minnesota assessor may hire a person with a license one level lower than the required level, and this person has one year from the date of hire to attain the required license. A local assessor who fails to obtain the required license within the one-year period must be dismissed.
Every person employed by an assessor to assist in making exemption, classification, or valuation decisions must become licensed at the level required for that position within three years from the date of employment. A person employed to assist an assessor in making exemption, classification, or valuation decisions who does not obtain the required license within the time allowed must be dismissed.
History:
13 SR 2751; 16 SR 135; 26 SR 1334; 35 SR 2012
Published Electronically:
July 7, 2011
1950.1030 CERTIFIED MINNESOTA ASSESSOR (CMA).
A person assisting the assessor of a taxing jurisdiction in making exemption, classification, or valuation decisions must obtain licensure as a certified Minnesota assessor. A local assessor employed by a township or city not requiring a higher level of licensure as shown in the "List of Assessor License Levels for Minnesota Taxing Jurisdictions" must obtain licensure as a certified Minnesota assessor. Requirements to initially obtain licensure as a certified Minnesota assessor are given in items A to F.
B.
A passing grade in a board-approved residential appraisal principles course with a board-specified minimum number of hours of instruction.
C.
A passing grade in a board-approved residential appraisal procedures course with a board-specified minimum number of hours of instruction.
D.
A passing grade in a board-approved mass appraisal basics course with a board specified minimum number of hours of instruction.
E.
One year's apprenticeship experience under a licensed assessor. In lieu of this requirement the board may consider alternate experience.
History:
13 SR 2751; 16 SR 135; 26 SR 1334; 29 SR 1450; 35 SR 2012
Published Electronically:
July 7, 2011
1950.1040 CERTIFIED MINNESOTA ASSESSOR SPECIALIST (CMAS).
A local assessor employed by a township or city shown on the "List of License Levels for Minnesota Taxing Jurisdictions" under the heading "Certified Specialist" must obtain licensure as a certified Minnesota assessor specialist. Requirements to initially obtain licensure as a certified Minnesota assessor specialist are given in items A to E.
A.
A certified Minnesota assessor license or meeting of all requirements for a certified Minnesota assessor license.
B.
A passing grade in two board-approved income courses with a board-specified minimum number of hours of instruction.
Statutory Authority:
MS s 270.47
History:
13 SR 2751; 26 SR 1334; 29 SR 1450; 35 SR 2012
Published Electronically:
July 7, 2011
1950.1050 ACCREDITED MINNESOTA ASSESSOR (AMA).
A local assessor employed by a township or city shown on the "List of Assessor License Levels for Minnesota Taxing Jurisdictions" under the heading "Accredited" must obtain licensure as an accredited Minnesota assessor. Requirements to initially obtain licensure as an accredited Minnesota assessor are given in items A to F.
A.
A certified Minnesota assessor license or meeting the requirements for licensure as a certified Minnesota assessor, plus:
(1)
a passing grade in two board-approved income courses with a board-specified minimum number of hours of instruction;
(2)
a passing grade in a board-approved assessment administration course with a board-specified minimum number of hours of instruction;
(3)
a passing grade in one elective from the list of approved elective courses shown in the Minnesota State Board of Assessors' Education and Licensing Manual; and
(4)
completion of a board-approved 15-hour seminar on Uniform Standards of Professional Appraisal Practice.
B.
A passing grade on one demonstration narrative appraisal. In lieu of this narrative appraisal, the applicant may substitute:
(1)
obtaining the designation of SRA or MAI from the Appraisal Institute or its successor organization;
(2)
obtaining the designation of residential evaluation specialist (RES) or certified assessment evaluator (CAE) from the International Association of Assessing Officers;
(4)
submitting a residential form appraisal that has received a passing grade and successful completion of a board-approved residential case studies examination.
E.
In addition to the requirements in items A to D, the board may require a passing grade on a board-approved comprehensive examination or the board may substitute the examination for the satisfactory interview by the board. If the board requires applicants to take an examination, the board must publish notice of its intent to require an examination, whether the examination will be in addition to or in place of the interview and whether the requirement continues until further notice. The notice must be published in the board minutes and on the board's Web site at least 180 days before the date the examination is to be given.
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
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:
(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.
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
1950.1070
[Repealed, L 2003 1Sp1 art 2 s 136]
Published Electronically:
September 14, 2007
1950.1080 CONTINUING EDUCATION.
Subpart 1.
Requirement.
To maintain a specific level of licensure, an assessor must take continuing education. A certified Minnesota assessor or certified Minnesota assessor specialist license holder must obtain at least 40 continuing education hours during a four-year period. An accredited Minnesota assessor or senior accredited Minnesota assessor license holder must obtain at least 50 continuing education hours. Any assessment-related seminar or coursework mandated by statute qualifies for continuing education hours. The four-year educational period begins July 1 of every presidential election year and ends June 30 of the succeeding presidential election year. An assessor who upgrades a license, for example, by moving from a certified Minnesota assessor to an accredited Minnesota assessor, during this four-year period must only obtain the continuing education hours needed for the license held at the beginning of the educational period. Any continuing education units or board education units granted by the board prior to July 1, 2011, may be used during the current or transitional four-year education period.
Subp. 2.
Basis of continuing education hours.
Continuing education hours are given in three general categories.
A.
Educational courses or seminars with a minimum of three hours of instruction in assessment or appraisal subjects are eligible for continuing education hours. The sponsor of such courses may apply to the board for continuing education hours approval, or the recipient of the instruction may apply either before or after the course has been given. One continuing education hour is given for each instructional hour.
B.
In addition to the courses and seminars in item A, the board may grant continuing education hours for coursework and seminars in management, public relations, supervision, and computer applications training that are specific to the assessment field.
C.
At the discretion of the board, continuing education hours may be given for such activities as writing, developing, revising, teaching or assisting in the presentation of an assessment or appraisal course or seminar. Continuing education hours may be granted in these instances after the board has reviewed such factors as time, content, professional level, and appropriateness of the activity.
Subp. 3.
Repetition of courses and seminars.
Continuing education hours are not given for repeating any course or seminar within a four-year educational period. Instructors of board-approved courses or seminars receive continuing education hours for each course or seminar taught, without limitation based on repetitions within a particular time period.
Subp. 4.
Licensing at a lower level.
An accredited Minnesota assessor or senior accredited Minnesota assessor who does not obtain the necessary 50 continuing education hours or does not successfully complete the weeklong Minnesota Laws course sponsored by the Department of Revenue and required in Minnesota Statutes, section 273.0755, within an educational period may be licensed at the level of certified Minnesota assessor specialist if the assessor has obtained at least 40 continuing education hours. If the assessor has not obtained at least 40 continuing education hours, a license must not be issued. The issuance of a certified Minnesota assessor specialist license to an assessor does not entitle the assessor to work in a taxing jurisdiction that requires an accredited Minnesota assessor or senior accredited Minnesota assessor license.
Subp. 4a.
Record retention.
An assessor who does not have the required continuing education hours for issuance of a license, or for any other reason does not wish to obtain a license, may pay an annual record retention fee. The payment of this fee will keep the individual's files in a current status and enable the assessor to receive all mailings sent from the board. If neither a licensing fee nor a record retention fee is paid, the assessor's files will be purged from the system after a period of one year from the date the assessor's license expired. If an individual whose files have been purged wishes to be relicensed, that person must:
C.
supply documentation of having completed all continuing education requirements for the preceding four-year period.
Subp. 5.
Assessor responsibility.
The assessor is responsible for providing documentation for courses or seminars completed or other continued education hours earned. The board may require the assessor to submit proof of attendance, certificates of completion, educational transcripts, or other documentation it considers necessary to substantiate the fact that an assessor has completed the necessary educational requirements.
History:
13 SR 2751; 16 SR 135; 18 SR 1442; 26 SR 1334; 29 SR 1450; 35 SR 2012
Published Electronically:
July 7, 2011
1950.1090 CONDUCT AND DISCIPLINE.
Subpart 1.
Board's authority.
The board may refuse to grant, suspend, or revoke an assessor's license if the assessor fails to meet the requirements of subparts 2 to 4, fails to perform statutory duties, or commits acts detrimental to the assessment profession or in violation of the Code of Conduct and Ethics for Licensed Minnesota Assessors as adopted by the board pursuant to Laws 2005, First Special Session chapter 3, article 1, section 38.
Subp. 2.
Refusal to grant license.
The board may refuse to grant or issue an assessor's license for the following causes:
A.
failure to obtain the necessary education or experience levels required in parts 1950.1030 to 1950.1060 for first issuance of a specific level of license;
B.
failure to obtain the necessary continuing education required in part 1950.1080 for maintenance of a specific level of license;
G.
performing fee appraisals within the assessor's specific assessing jurisdiction.
As used in this part, "performing fee appraisals" includes (1) being engaged as a real estate sales or purchase agent for a seller or purchaser of real estate or (2) owning a real estate sales or purchasing agency.
Subp. 3.
Suspension of license.
The board may suspend an assessor's license for the following offenses:
C.
plagiarism of an appraisal narrative of any kind submitted to the board under the license requirements in part 1950.1020;
D.
preparing or writing an appraisal narrative for another person's signature, or contracting with another person to prepare or write a narrative appraisal that will be submitted to the board under the license requirements in part 1950.1020; or
E.
inefficiency of office or neglect of the statutory duties of assessors in Minnesota Statutes, chapters 272, 273, and 274, the result of which is an adverse or injurious impact on the taxpayers of the assessor's jurisdiction.
The length of suspension is at the discretion of the board. In determining the length of time an assessor's license may be suspended, the board shall consider such factors as the assessor's previous record, the severity and impact of the offense on the assessment community, and the consequence of the assessor's action on the taxpayers of the assessment jurisdiction. Upon completion of the suspension, the assessor's license may be reinstated at the same level held before suspension if the assessor pays the necessary fees and has completed the required continuing education.
Subp. 4.
Revocation of license.
The board may revoke an assessor's license for the following offenses:
B.
giving preferential treatment to a taxpayer by knowingly and intentionally listing property on the tax list at substantially less than its market value, or misclassifying property to gain favor or benefit from the taxpayer;
C.
unprofessional conduct caused by knowingly and willingly failing to comply with the duties of assessors in Minnesota Statutes, chapters 272, 273, and 274, the result of which is an adverse or injurious impact on the taxpayer of the assessor's jurisdiction;
E.
performing under contract the duties of local assessor for a specific assessing jurisdiction within the county for which the person is the county assessor.
The board may specify that the revocation is permanent, or it may specify a period of time after which the assessor may reapply for a license. If an assessor's license has been revoked, all of the assessor's course work and all assessor education hours granted by the board used to obtain, upgrade, or keep an assessor's license and all previous levels of licensure are also revoked and the assessor must meet all educational requirements of the level of license being applied for anew. The board shall consider the same factors in license revocation proceedings as are considered in matters of license suspension.
Subp. 5.
Investigations and proceedings.
An action of the board taken in conjunction with the suspension or revocation of an assessor's license must be conducted in accordance with Minnesota Statutes, sections 214.04 and 214.10. An action of the board taken in conjunction with refusal to grant, renew, suspend, or revoke an assessor's license is subject to review under Minnesota Statutes, chapter 14. A contested case concerning a board action with regard to the issuance, suspension, or revocation of an assessor's license is subject to the provisions of Minnesota Statutes, chapter 14.
Subp. 6.
Outside activities.
Certain activities outside the scope of the assessor's office may give the appearance of a conflict of interest to the taxpayers of the assessor's jurisdiction. These activities include the performance of fee appraisals, tax representation or consultation, real estate sales, insurance sales, and property management. In order to avoid situations which could compromise the integrity of the assessor's office, each assessor applying for a license is required to list on the license application any outside activities such as those stated above. All employers of assessors engaged in outside activities will be notified of this fact by the board by December 31 of each year. Whether or not the assessor may continue the outside activities shall be a condition of the employer-employee agreement. The board will not specifically prohibit an assessor from engaging in these outside activities, except that no assessor will be allowed to perform fee appraisals within the assessor's specific assessment jurisdiction. An assessor who performs fee appraisals within the assessor's specific assessment jurisdiction will be subject to the disciplinary measures shown in subparts 2 and 4. An assessor who falsifies a license application by not listing outside activities is subject to the penalties shown in subpart 2.
Subp. 7.
Use of board designations by unlicensed persons.
In order to prevent confusion for consumers of appraisal or real estate services in this state, no person in this state may use the designations "certified Minnesota assessor," "certified Minnesota assessor specialist," "accredited Minnesota assessor," or "senior accredited Minnesota assessor;" or the initials "CMA," "CMAS," "AMA," or "SAMA" on the person's official or professional correspondence, on the person's business cards, on other advertising materials, or in any other manner that implies the person has the associated board issued assessor's license, unless that person holds a currently valid board issued license at that level.
History:
13 SR 2751; 16 SR 135; 18 SR 1442; 26 SR 1334; 29 SR 1450; 35 SR 2012
Published Electronically:
July 7, 2011
Official Publication of the State of Minnesota
Revisor of Statutes