(1) The department shall offer courses in the principles, methods, and techniques of appraising for property tax purposes property in three fields:
- (a) residential property;
- (b) agricultural land; and
- (c) commercial and industrial property.
- (2) The department shall conduct an examination for those who have completed a course of instruction in any of the three fields listed in subsection (1).
- (3) A person may not take the examination for appraising commercial and industrial property unless the person holds a certificate in appraising residential property.
(4) The department may schedule and conduct other courses within the state for appraisers, assessors, and department personnel for training in the following subjects:
- (a) personal property assessment;
- (b) property tax administration; and
- (c) personnel management, fiscal management, public relations, professional ethics, and related management principles.
- (5) The department shall issue a certificate to each appraiser, assessor, or other person successfully completing a course of instruction and passing an examination in any of the fields provided for in subsection (1) or any subject provided for in subsection (4).
- (6) The department shall permit members of the Montana tax appeal board to attend any training provided for in this section without regard to whether a board member has attained a certificate or completed a prerequisite course. Members of the board may not be required to take an examination and the department shall pay for any tuition costs from the department's budget.
History: En. Sec. 2, Ch. 602, L. 1979; amd. Sec. 40, Ch. 27, Sp. L. November 1993; amd. Sec. 8, Ch. 691, L. 2023.