SENATE COMMITTEE SUBSTITUTE FOR
SENATE, No. 1564
STATE OF NEW JERSEY
ADOPTED MARCH 20, 1997
Sponsored by Senators CIESLA and CARDINALE
An Act establishing a continuing education program for certified tax assessors and exempting certified tax assessors from the "Real Estate Appraisers Act," amending P.L.1991, c.68 and supplementing and amending P.L.1967, c.44 (C.54:1-35.25 et seq.).
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. (New section) All tax assessor certificates issued prior to the effective date of P.L. , c. (C ) (pending before the Legislature as this bill) shall expire five years following said effective date and shall be renewed in accordance with the following procedure. All tax assessor certificates issued on or after the effective date of P.L. , c. (C ) (pending before the Legislature as this bill) shall expire five years after issuance of the certificate and shall be renewed in accordance with the following procedure:
a. All tax assessor certificates shall be renewed upon application, payment of the required renewal fee, and verification that the applicant has met continuing education requirements, as set forth in subsection b. of this section. Each renewal shall be for a period of five years. The renewal date shall be 30 days prior to the expiration date of the tax assessor certificate.
b. Prior to the renewal date of a tax assessor certificate, every applicant for renewal shall, on a form prescribed by the Director of the Division of Taxation, furnish proof of having earned a total of at least 50 continuing education credit hours over the prior five year period. For the purposes of this section, one continuing education credit hour means 50 minutes of classroom or lecture time. After verifying that the applicant has fulfilled the continuing education requirement and after receiving a fee of $25 paid by the applicant to the order of the Treasurer of the State of New Jersey, the Director of the Division of Taxation shall renew the tax assessor certificate.
c. There is established within the Division of Taxation in the Department of the Treasury the Tax Assessor Continuing Education Eligibility Board. The board shall consist of five members. The Director of the Division of Taxation, the President of the Association of Municipal Assessors and the Director of Government Services at Rutgers University shall serve ex officio. The Director of the Division of Taxation and the President of the Association of Municipal Assessors shall each appoint an additional member who shall serve for a term of two years. Any vacancy in the membership of the board shall be filled for the unexpired term in the manner provided by the original appointment. The first meeting of the board shall be held at the call of the Director of the Division of Taxation, and thereafter the board shall meet annually and shall hold at least one additional meeting within each 12-month period. Members of the board shall be reimbursed for expenses and provided with office, meeting facilities and support staff by the Division of Taxation. The board shall establish the curriculum areas and the number of hours in each curriculum area that an assessor shall complete in order to renew certification.
d. When the holder of a tax assessor certificate has allowed the certificate to lapse by failing to renew the certificate, a new application and certificate shall be required. If application is made within six months of the expiration of the certificate, then application may be made in the same manner as a renewal, but the application shall be accompanied by the fee required for a new application.
e. The Director of the Division of Taxation, in accordance with the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), shall adopt such regulations as are necessary to carry out the provisions of this section.
2. Section 7 of P.L.1967, c.44 (C.54:1-35.31) is amended to read as follows:
7. Notwithstanding the provisions of any other law to the contrary, every person
(1) who, upon reappointment or re-election subsequent to having received a tax assessor certificate and having served as tax assessor or performed the duties of assessor for not less than 4 consecutive years immediately prior to such reappointment or re-election, or
(2) who, on or before June 30, 1969, shall have received a tax assessor certificate while actually in office as assessor or performing the duties of an assessor, and who, on or before June 30, 1969, shall have served as assessor or performed the duties of assessor for not less than 4 consecutive years,
shall hold his position during good behavior and efficiency and compliance with requirements for continuing education pursuant to section 1 of P.L. , c. (C. ) (pending before the Legislature as this bill), notwithstanding that such reappointment or re-election was for a fixed term of years, and he shall not be removed therefrom for political reasons but only for good cause shown and after a proper hearing before the director or his designee after due notice. A person who was formerly an assessor, a secretary of a board of assessors or a member of a board of assessors who shall have become by virtue of this amendatory and supplementary act, P.L.1981, c.393, a deputy tax assessor or an assessor, and who has not met the requirements of (1) or (2) above shall not be removed during his term from office for political reason, but only for good cause shown and after a proper hearing before the director or his designee after due notice. In municipalities operating under forms of government where the assessor served at the pleasure of the appointing authority for an unlimited term of office, receipt of a tax assessor certificate and continuance in service as assessor after completion of 4 consecutive years of service shall be deemed the equivalent of reappointment. The provisions of this section shall apply to every person actually in office as assessor or performing the duties of an assessor whether in the classified service under Title [11] 11A, Civil Service, or in a municipality which has not adopted Title [11] 11A, Civil Service. For the purposes of this section, "good cause" shall include the failure of a tax assessor to meet the continuing education requirement set forth in section 1 of P.L. , c. (C. ) (pending before the Legislature as this bill).
(cf: P.L.1981, c.393, s.29)
3. Section 21 of P.L.1991, c.68 (C.45:14F-21) is amended to read as follows:
21. a. A person who is not certified pursuant to the provisions of this act shall not describe or refer to any appraisal or other evaluation which he performs on real estate located in this State as "a certified appraisal."
b. A person who is not licensed pursuant to the provisions of this act shall not describe or refer to any appraisal or other evaluation which he performs on real estate located in this State as "a licensed appraisal."
c. Except as otherwise provided in subsection e. of this section, no person other than a State licensed real estate appraiser, a State certified real estate appraiser or a person who assists in the preparation of an appraisal under the direct supervision of a State licensed or certified appraiser shall perform or offer to perform an appraisal assignment in regard to real estate located in this State including, but not limited to, any transaction involving a third party, person, government or quasi-governmental body, court, quasi-judicial body or financial institution.
Nothing in P.L.1991, c.68 (C.45:14F-1 et seq.) shall be construed to preclude a person not licensed or certified pursuant to this act from giving or offering to give, for a fee or otherwise, counsel and advice on pricing, listing, selling and use of real property, directly to a property owner or prospective purchaser if the intended use of the counsel or advice is solely for the individual knowledge of or use by the property owner or prospective purchaser.
d. Nothing in this act shall be construed to preclude a person not certified or licensed pursuant to this act from assisting in the preparation of an appraisal to the extent permitted under subsection (d) of section 1122 of Title XI of Pub. L.101-73 (12 U.S.C. 3351(d)).
e. (1) An appraisal of real estate in this State with a value of $150,000 or less may be performed by a person who is not a State certified real estate appraiser or a State licensed real estate appraiser.
(2) An appraisal of real estate in this State, other than an appraisal for a federally related transaction, may be performed by a person who is not a State certified real estate appraiser or a State licensed real estate appraiser if the person for whom it is performed is using the appraisal as information in making his or its own personal or business decisions.
f. The provisions of P.L.1991, c.68 (C.45:14F-1 et seq.) shall not apply to any person who is a certified tax assessor employed by a county or municipal government or any political subdivision thereof whose appraisal activities are limited to and related to appraisals performed in the course of the tax assessor's employment, including, but not limited to, appraisals performed by the tax assessor in connection with tax appeals of properties located in the employing county or municipality pending before the county board of taxation or the tax court.
(cf: P.L.1995, c.349, s.2)
4. This act shall take effect on the first day of the seventh month after enactment.
Establishes continuing education program for certified tax assessors and exempts assessors from the "Real Estate Appraisers Act."