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5 <br /> Article 16. <br /> County Listing, Appraisal, and Assessing Officials. <br /> § 105-294. County assessor. <br /> (a) Appointment. — Persons occupying the position of county assessor on July 1, 1983, <br /> shall continue in office until the first Monday in July, 1983. At its first regular meeting in July, <br /> 1983, and every two years or four years thereafter, as appropriate, the board of county <br /> commissioners of each county shall appoint a county assessor to serve a term of not less than <br /> two nor more than four years; provided, however, that no person shall be eligible for initial <br /> appointment to a term of more than two years unless such person is deemed to be qualified as <br /> provided in subsection(b) of this section or has been certified by the Department of Revenue as <br /> provided in subsection (c) of this section. The board of commissioners may remove the <br /> assessor from office during his term for good cause after giving him notice in writing and an <br /> opportunity to appear and be heard at a public session of the board. Whenever a vacancy occurs <br /> in this office, the board of county commissioners shall appoint a qualified person to serve as <br /> county assessor for the period of the unexpired term. <br /> (b) Persons who held the position of assessor on July 1, 1971, and continue to hold the <br /> position, and persons who have been certified for appointment as assessor by the Department of <br /> Revenue between July 1, 1971, and July 1, 1983, are deemed to be qualified to serve as county <br /> assessor. Any other person selected to serve as county assessor must meet the following <br /> requirements: <br /> (1) Be at least 21 years of age as of the date of appointment; <br /> (2) Hold a high school diploma or certificate of equivalency, or in the <br /> alternative, have five years employment experience in a vocation which is <br /> reasonably related to the duties of a county assessor; <br /> (3) Within two years of the date of appointment, achieve a passing score in <br /> courses of instruction approved by the Department of Revenue covering the <br /> following topics: <br /> a. The laws of North Carolina governing the listing, appraisal, and <br /> assessment of property for taxation; <br /> b. The theory and practice of estimating the fair market value of real <br /> property for ad valorem tax purposes; <br /> C. The theory and practice of estimating the fair market value of <br /> personal property for ad valorem tax purposes; and <br /> d. Property assessment administration. <br /> (4) Upon completion of the required four courses, achieve a passing grade in a <br /> comprehensive examination in property tax administration conducted by the <br /> Department of Revenue. <br /> (c) Certification. — Persons meeting all of the requirements of this section shall be <br /> certified by the Department of Revenue. From the date of appointment until the date of <br /> certification, persons appointed to serve as county assessor are deemed to be serving in an <br /> acting capacity. Any person who fails to qualify within two years after the date of initial <br /> appointment shall not be eligible for reappointment until all of the requirements have been met. <br /> (d) In order to retain the position of county assessor, every person serving as county <br /> assessor, including those persons deemed to be qualified under the provisions of this act, shall, <br /> in each period of 24 months, attend at least 30 hours of instruction in the appraisal or <br /> assessment of property as provided in regulations of the Department of Revenue. <br /> (e) The compensation and expenses of the county assessor shall be determined by the <br /> board of county commissioners. <br /> G.S. 105-294 Page 1 <br />