Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-4-4 - GUIDELINES AND PROCEDURES FOR PAYMENT TO CERTAIN CERTIFIED APPRAISERS, MAPPERS OR TAX ADMINISTRATORS › Section 810-4-4-.01 - Payment To Certain Certified Appraisers, Mappers, Or Tax Administrators

Current through Register Vol. 42, No. 9, June 28, 2024
(1) PURPOSE - This
			 rule is issued pursuant to authority contained in §
								40-1-46,
Code of Ala.
			 1975
, relating to payment by the department of yearly amounts to
			 certain persons obtaining and retaining one of the Department of Revenue's
			 designations as a certified appraiser, certified mapper, or certified tax
			 administrator.
(2) ELIGIBILITY -
			 Employees of Alabama county governments in the ad valorem tax field holding the
			 department's designation of Alabama Certified Appraiser, Alabama Certified
			 Mapper, or Alabama Certified Tax Administrator shall be eligible to receive
			 payment of a yearly professional achievement award from the department. Persons
			 holding more than one designation shall be entitled to only one payment.
			 Holders of a designation must have held that designation for six months prior
			 to October 1 of the calendar year in which the award is to be paid to be
			 eligible to receive the award. Persons not continuously employed on a
			 cumulative full-time basis by a county in this state or by the state in the ad
			 valorem tax field for any period of time prior to the six month period ending
			 on October 1 are not considered to have held the designation for the six month
			 period. Holders of a designation must be in the employment of a county in the
			 state in the ad valorem tax field on the payment date in order to receive the
			 payment. For purposes of this rule, a person is employed or employment is
			 deemed to exist for any person who is actively performing duties for
			 compensation for an Alabama county (or the state for eligibility purposes for
			 the six months prior to October 1) in the ad valorem tax field on not less than
			 a cumulative full-time basis, or for any person who is on full-time compensated
			 leave with the intent of returning to perform duties for compensation for an
			 Alabama county (or the state for eligibility purposes for the six months prior
			 to October 1) in the ad valorem tax field on not less than a cumulative
			 full-time basis at the end of the approved leave. The list of persons qualified
			 to hold a designation shall be provided to the department by the Program
			 Administrator as soon after March 31 of each year as is practical.
(a) Qualifications - To be eligible to
			 receive the designation of Alabama Certified Appraiser, Alabama Certified
			 Mapper, or Alabama Certified Tax Administrator, individuals who are employed
			 to, and actually do, perform appraisal or mapping functions in the ad valorem
			 tax field in an Alabama county or state government or who are elected or
			 appointed tax assessors, tax collectors, revenue commissioners, or license
			 commissioners responsible for the assessing and collecting of ad valorem taxes
			 at the county level who have achieved the requisite experience for the
			 requisite time period must make application to take, and successfully complete,
			 a comprehensive examination in one chosen discipline.
1. Application - Announcement of the
			 application process will be made by the Program Administrator during the first
			 and third quarter of the fiscal year by providing application packages to
			 elected officials in each county and supervisory staff of the department.
			 Failure of a potential candidate for any reason to receive the Announcement
			 shall not be deemed sufficient cause for the allowance of an exception to any
			 provision of this rule. Applications, in a form approved by the department
			 considering the recommendation of the Joint Education Advisory Committee for
			 the Program, must be submitted in their entirety so as to be received by the
			 Program Administrator as of the application closing date as stated in the
			 Announcement. No applications, addendums, or supplements to applications will
			 be accepted after the application closing date. Candidates will, however, be
			 allowed or possibly required to provide information after the application
			 closing date which is designed to clarify an ambiguity existing in the original
			 application which will aid in the review of the application. The Program
			 Administrator shall be allowed a reasonable non-refundable fee for the
			 processing of applications.
(i) Application
			 Review - Each application shall be reviewed to determine if all qualifications
			 are met. The Joint Education Advisory Committee (or any subcommittee appointed
			 from within who acts pursuant to authority of the Committee) shall review and
			 make recommendations to the department regarding each applicant's
			 qualifications. The Program Administrator may undertake an independent review
			 of an applicant's experience and may provide such information as is gathered to
			 the Committee and department. The finding of the Department that the experience
			 qualifications are met shall be made taking into consideration the
			 recommendation of the Joint Education Advisory Committee and the Program
			 Administrator. The Department will notify each applicant of their status as
			 candidates as soon after completion of the review and fact finding process as
			 is practical.
(ii) Appeal of
			 Decision - Any person aggrieved over the decision of the department concerning
			 their application for a designation shall submit in writing, within ten days of
			 the date contained on the notice of adverse decision, a statement setting forth
			 fully the reason for the disagreement. Recipients of an adverse decision shall
			 be notified in the decision of this appeal deadline. The department shall
			 thereafter review the facts surrounding the original decision and either
			 reverse or uphold the original decision based upon all factors as they are
			 found, or the department submit the appeal back to the Joint Education Advisory
			 Committee (or any subcommittee appointed from within who acts pursuant to
			 authority of the Committee) for further review and recommendation. The final
			 decision of the department shall be made within twenty days of the receipt of
			 the appeal. The appellant shall be notified of the department's final decision
			 as soon after the final decision is reached as is practical. No appeal shall be
			 considered due to a failure to timely submit an entire application by the
			 application submission date or from the failure to timely submit an appeal to
			 an adverse decision as provided in this subparagraph.