Tenn. Comp. R. & Regs. 0600-04-.08

Current through January 8, 2025

Section 0600-04-.08 - RETIREMENT OF CERTIFICATION

The certification of any person who leaves employment in the field of property assessments for ad valorem tax purposes by a state, county, or municipal government agency shall be retired. The Division will not maintain Program records related to retired certifications. An individual may reactivate his or her certification upon the Division's acceptance of evidence that he or she has resumed employment in the field of property assessments for ad valorem tax purposes with a state, county, or municipal government agency and is in compliance with all continuing education requirements. Such evidence includes:

(1) A letter from the individual's employer; and

(2) A certificate of completion; a pass-fail form; a grade-report form; a letter of successful completion; a uniform request for recertification credit form signed by the instructor or agency sponsoring the course; or any other evidence approved by the Division.

Tenn. Comp. R. & Regs. 0600-04-.08

Original rule filed August 14, 1996; effective October 28, 1996. Repeal and new rule filed September 25, 2014; effective December 24, 2014. Rule was previously numbered 0600-04-.07 but was renumbered 0600-04.08 with the introduction of a new rule 0600-04-.01 filed August 17, 2021; effective November 15, 2021. Amendments filed August 17, 2021; effective 11/15/2021.

Authority: T.C.A. §§ 67-1-305 and 67-1-508 through 67-1-510.