1. (a) Terms used in this section have the meanings assigned by Chapter 59 of this title, unless the context indicates otherwise.
2. (b) For each fifth renewal of the following registration types: Registered Texas Assessor or Registered Professional Appraiser, a registrant must complete 75 hours of continuing education in courses approved by the Comptroller of Public Accounts.
3. (c) For each fifth renewal of a Registered Texas Collector, a registrant must complete 25 hours of continuing education in courses approved by the Comptroller of Public Accounts.
4. (d) The continuing education hours must have been completed within the five-year period ending with the current expiration date of the registration, in the case of a timely renewal. For a late renewal, the continuing education hours must have been completed within the five-year period prior to the date of renewal.
5. (e) A course approved by the Comptroller may be taken for continuing education credit.
6. (f) A registrant may not receive continuing education credit for attending the same course more than once.

7. (g) For each fifth renewal, a Registered Texas Collector, Registered Professional Appraiser, or Registered Texas Assessor/Collector must complete a course, or combination of courses, dedicated to instruction in:

   1. (1) appraisal procedures and methods;
   2. (2) tax assessment and collection;
   3. (3) ethics; or
   4. (4) laws and rules.
8. (h) A Registered Texas Collector, Registered Professional Appraiser, or Registered Texas Assessor/Collector must retain a copy of the certificate of completion or other proof acceptable to the department for a course for five years after the date of completion. In conducting any inspection or investigation of the registrant, the department may examine the registrant's records to determine compliance with this subsection.

9. (i) To be approved by the Comptroller, a provider's course must be dedicated to instruction in:

   1. (1) appraisal procedures and methods;
   2. (2) tax assessment and collection;
   3. (3) ethics; or
   4. (4) laws and rules.

Source Note:The provisions of this §94.25 adopted to be effective January 18, 2010, 35 TexReg 367.