The county assessor shall have general charge of listing, appraisal and assessment of all property in the county in accordance with the provisions of the law. He shall perform the duties imposed upon him by law and he shall have and exercise all powers reasonably necessary in the performance of his duties not inconsistent with the Constitution of the United States of the laws of the State of North Carolina.
The Board of County Commissioners shall appoint an assessor to serve a term of no less than two or no more than four years.
Any person selected to serve as county assessor must meet the following requirements:
1. Be at least 21 years of age as of the date of appointment.
2. Hold a high school diploma or certificate of equivalency, or in the alternative, have five years employment experience in a vocation which is reasonably related to the duties of a county assessor.
3. Within two years of the date of appointment, achieve a passing score in courses of instruction approved by the NC Department of Revenue covering the following topics:
a. The laws of North Carolina governing the listing, appraisal, and assessment of property for taxation.
b. The theory and practice of estimating the fair market value of real property for ad valorem tax purposes
c. The theory and practice of estimating the fair market value of personal property for ad valorem tax purposes
d. North Carolina Assessment Administration
4. Achieve a passing grade on a comprehensive examination in property tax administration conducted by the North Carolina Department of Revenue.
Persons meeting all of the requirements of this section shall be certified as a tax assessor by the North Carolina Department of Revenue.
8:00 am - 5:00 pm
Eddie Allen Ext. 819
Cherokee County Courthouse
75 Peachtree Street
Murphy, NC 28906