1. (a) A certified property assessor may:

   1. (1) Perform assessing services that include:

      1. a. The annual maintenance of assessments by using the base year data collection manual and USPAP-compliant report; and
      2. b. The use of the computer-assisted mass appraisal system existing models and cost data established by a certified property assessor supervisor during the year of the last revaluation for new appraisals;
   2. (2) Perform abatement reviews and the defense of value under the supervision of a certified property assessor supervisor;
   3. (3) Perform sale validation; and
   4. (4) Submit a signed and dated statement to the OPLC attesting to the qualifications of a building measurer and lister, or a property assessor assistant, working under the certified property assessor’s supervision to be true, accurate, and correct.

2. (b) A certified property assessor under the supervision of a certified property assessor supervisor may:

   1. (1) Adjust the cost, land, depreciation, or other computer-assisted mass appraisal tables resulting in a change to the values; and
   2. (2) Conduct a final field review.

3. (c) A certified property assessor shall not:

   1. (1) Establish and certify values; or
   2. (2) Sign the USPAP-compliant report.
   3. (f) A certified property assessor may participate in informal hearings, but shall not supervise informal hearings.

Source. #14330, eff 9-22-25, EXPIRES: 9-22-35