Assessor’s Manual 1st Presented at 2011 CASC Fall Conference Decisions noted in original were prior committee recommendations not final decisions

Assessor’s Manual 1st Presented at 2011 CASC Fall Conference Decisions noted in original were prior

committee recommendations not final decisions

Modified w/notes from conference input Modified w/notes from 11/15/11 committee

mtg. Modifications & Additions from the meetings

and decisions made or confirmed are noted in Green for the conference, and Blue for the 11/15 committee meeting

Assessor’s Manual Purpose & Intended Users ?

Assessor’s only? (i.e. management only) NO NO Appraisers at all levels? (training resource) YES YES Other staff members (mappers, classification, etc.) Y / Y DOR YES YES

Decision All of the above YES YES NOT for use of Treasurers, Auditors, Tax Collectors (will

consider some access for later) 11/15/11

NOT for SCAAO, SCATT, etc. NOT a public access site – may have one page access

Assessor’s Manual Decision

“The manual is designed to act as an aid and a guide to both new and existing assessor’s, to allow them to evaluate their offices in light of duties and body of law revealed herein and to also aid in a consistent interpretation and application of the South Carolina Tax Code and the case law related thereto.”

YES YES

Assessor’s Manual Decision

“This manual has been prepared as a guide to the overall operations of the county Assessor’s office. It is intended for practical use and serves as a model for best practices. …..Recognizing that each county has its own separate and unique tax base and taxpayers; this manual will supplement the Assessor’s knowledge base and allow for more uniform and consistent procedural standards throughout the state of South Carolina”.

YES YES

Assessor’s Manual Why an Assessor’s Manual?

Article 1 Section 2 of CASC Constitution 1) To provide a clearinghouse for the collection and

distribution of useful information relating to real property appraisal/assessment practice;

2) To cooperate with public agencies interested in improving assessment administration

YES YES (applies to next page also)

Assessor’s Manual Why an Assessor’s Manual?

To answer Taxpayer questions easily and authoritatively To help you with your local politicians by assuring them

you are acting consistently with practices and statutes To help assure the General Assembly that we are not all

“doing things our own way” To help the DOR see where we need guidance so that

policy documents can be developed, or questions can be answered.

To quit reinventing the wheel To ease transitions for new assessors and new staff

Assessor’s Manual Other/Acknowledgement

One size does not fit all, each office is different, each county is different

We will ask regularly for input – please respond Best practices may include alternatives and are

suggestions not mandates

YES YES

Assessor’s Manual Subject to Change

Living document – will require systematic annual review As it progresses we may add and spin off various items,

re-organize Could be printed as a large document / notebook….but Technology allows storage electronically, allows

indexing, allows links internally and search functions…. Q Public Website could be a good tool for manual and

other resources (changed to: The Website will be a ….)

Web based will make updating easier and timely

Assessor’s Manual Outline/Contents – General

Purpose YES YES Definitions YES YES Topics (standard template)…..see next page

Relative to TOPICS

The initial PP had some topics Italicized light green (those were Toy’s additions prior to presentation) – they are still italicized but are not green.

Some additions were made at CASC conference

More additions & double naming/renaming were made at the committee meeting & the index was placed in a different order

More additions and names are anticipated later


Topics (standard template) Introduction / Purpose /History YES YES Frequently Asked Questions YES YES Constitution Statutes YES YES DOR Regulations YES YES Court Cases / SC Tax Commission Decisions

Subtopic ALC, SCTC Decisions, Circuit Ct. , Ct. Appeals, Supreme Ct.

Attorney General Opinions YES YES DOR Policy Documents YES YES Attorney General Opinions


Topics (standard template) Form / Application needed (yes, no) YES YES

Form/application needed will link to examples of each

A standard approved minimum for each may be established Calendar / Deadline applies (yes, no) YES YES

Subtopics / Related Topics (same standard template)

YES YES

Assessor’s Manual Outline/Contents – General YES YES

FAQ’s - List, link to all, cross by topic Statutes - List, link to the statute, cross by topic DOR Regulations – List, link to document, cross by topic Court Cases (Subtopics) – (ditto re: list, link, cross) Attorney General Opinions – (ditto) DOR Policy Documents – List, link to Document, cross Forms / Applications

Name of Application / Form By county – as examples Cross to topic


Calendar / Deadlines Tax Roll Schedule

Best Practices (cross to topic) History (DE will ask J Cloyd) May be a general history May be a part of topics or cross referenced to topic

Record Keeping / Retention SC Department of Archives USPAP


Education Licensing (state and federal) Appraiser Regulations DOR course list USPAP Continuing Education

Biographies (pictures, professional Bio only) May be part of website – may not be part of manual

Professional Development IAAO, SCAAO, SCAC, Appraisal Institute, DOR

Assessor’s Manual Topics (standard template) YES

YES

Introduction / History A brief – one paragraph intro to what each topic is about A brief history of changes – might be / include a link to the

history sections Improve corporate memory

Frequently Asked Questions Question/ Answer Link Q&A to case law, statute, DOR documents, etc

Statutes List and link

Assessor’s Manual Topics (standard template)

DOR Regulations List and link

Court Cases List - link to one paragraph summary of each case From summary paragraph – link to each case Subtopics include: ALC, SCTC, Circuit Ct., Ct. Appeals, Supreme Ct.

Attorney General Opinions List and Link

DOR Policy Documents (Ditto)

Form / Application needed (yes/ no list & link) Calendar / Deadline (applies / yes no list & link)

Assessor’s Manual Subtopics / Related Topics YES YES

Same List / template items as for Topics Example

Omitted Property Back taxes Penalties

Assessor’s Manual Topics – how to organize YES YES

Alphabetical Common names or terms for topics How do you keep up with this?

Sandy H. is NOT a computer Sandy H uses index cards by alphabetical topic –has for years

Topic list – help needed…….. Please chime in, participate, this is YOUR manual We will e mail this out – please review Ask questions, additions

Assessor’s Manual Topic list – a starting point

NOTES: when topics are displayed as topic/topic/topic, they are related topics & the alphabetical list will contain all the / references/ The index may or may not use the topic/topic/topic format

Topics noted in (parenthesis are potential subtopics

Aerial Photography/ Mapping/GIS/Tax Maps Agricultural Use / Rollback Taxes Appeals/ Appeal Boards/Boards of Appeal/Administrative

Review Process/ ALC/Appeals Court/Supreme Court Apartments Low Income Valuation/ Tax Credit Apts Assessable Transfers


Attorneys Fees Back Taxes Bond for Title/ Contracts of Sale / Land Contracts Building Permits/ Certificate of Occupancy Burden of Proof Cemeteries Certificate of Occupancy /Complete / Fit for Use Classification of Properties Common Law Marriage/ Legal Residence / Homestead


Complete/ Fit for Use / Certificate of Occupancy Contracts of Sale/ Bond for Title / Land Contracts Deadlines/Filing Deadlines Date of Value Death Scroll Deeds and Ownership Delinquencies DOR - authority Duties of the Assessor


Early Recognition / Certificate of Occupancy Equity Error Corrections Exemptions Exempt Entities and taxes / leases FIL / PIL (Fee in Lieu, Payment in Lieu) Filing Deadlines Fire damage Fit for intended use / Complete / Certificate of Occupancy


FOIA Foreclosures Forfeited Land Commission Heirs Property Homebuilders Exemption Homeowners Associations Homestead exemption/ Common Law Marriage / Legal Residence Horizontal Property Regimes (HPR)


Interest payments Interveners Legal Residence / Homestead Exemption / Common Law

Marriage Lien Date for Taxes Listing of Property Low Income Housing valuation / Tax Credit Housing Valuation


Mailing / Deadlines and Holidays / Postmarks Mapping and Parcels / Aerial Photography/ GIS/Tax Maps Military Personnel Millage / Rollback Millage at Reassessment Minimum Assessment Minors and property Ownership Multi Lot Discount


Mobile Homes Modular Homes Omitted Property Notices Penalties Postmarks / Mailing / Deadlines / Filing Deadlines Pro Rating Tax Bills Ratio Studies Reassessment / Rollback Millage at Reassessment / DOR approval of File


Recordkeeping / Retention Referendums / Tax Cap Refunds / Refund Committee Representatives (Tax Reps) Responsible for Taxes Returning Property Rounding of values Tax Cap / Referendums Roll, Tax Duplicate


Subpoenas Tax Sale Vacation Rental Agreement ______________________