Oklahoma statutes require assessors, first deputies, and appraisers working for county assessors to be accredited. To receive the required accreditation, assessors and their appraisal staff must successfully complete a series of seven classes conducted by the Oklahoma State University Center for Local Government Technology (CLGT). In Oklahoma, only accredited appraisers can place value on property in the performance of their duties for the county assessor's office.
Tulsa County Assessor Policy
It is the policy of the Tulsa County Assessor that all employees complete the seven courses required for Advanced Accreditation. This ensures Assessor's office employees, regardless of their official position, are prepared to assist taxpayers with questions related to how the office values their property and how the office goes about fulfilling its statutory duties.
By statute, Assessors, First Deputies and "all personnel involved in the actual appraisal of real or personal property" must achieve Initial Accreditation. Initial Accreditation consists of two academic units:
- Unit I - Introduction to the County Assessor's Office — It shall consist of basic ad valorem taxation law, legal responsibilities of the assessor's office, the role of the county assessor, valuation requirements, and assessment administration.
- Unit II - Real Property Appraisal — It shall consist of basic appraisal and assessment processes.
By statute, Advanced Accreditation must be earned by the assessor and first deputy. All other deputies involved in the actual appraisal of real or personal property must also earn Advanced Accreditation. Advanced Accreditation consists of five academic units:
- Unit III - Mass Appraisal — It shall consist of Mass Appraisal Procedures of real property.
- Unit IV - Income Approach to Valuation — It shall consist of the procedures of valuing property based on income.
- Unit V - Personal Property — It shall consist of procedures for valuing property based on the cost approach.
- Unit VI - Mapping — It shall consist of the basic fundamentals of cadastral mapping.
- Unit VII - Valuation of Agricultural Property — It shall consist of the methods for valuing agricultural land based on the per point system used in the State of Oklahoma.
Within three calendar years after receiving Advanced Accreditation, 30 hours of continuing education credits are required to be earned in order to maintain the accreditation. These requirements are established, reviewed, and updated periodically by the Accreditation Committee, which is comprised of the Oklahoma Tax Commission Division Director, the OSU CLGT Director, and the Oklahoma County Assessors Association President.
All Tulsa County Assessor employees are encouraged to continue their education, either in college and/or through classes provided by the International Association of Assessing Officers (IAAO), where they can receive Professional Designations by completing a rigorous course of study.