ASSESSOR AUTHORITY OVER CHANGE IN OWNERSHIP DECISIONS.

An assessor or any person employed by the office of the county assessor must possess a valid assessment analyst certificate issued by the State Board of Equalization (SBE) in order to make decisions regarding change in ownership. [Cal. Rev. & Tax. Cd. §674(a) .] The SBE will not issue a certificate to an applicant who has not attained a passing examination grade and demonstrated to the SBE that he or she is competent to make such change in ownership decisions. If an applicant is denied a certificate, the applicant has a right to a review of the denial. In order to retain a valid certificate, every certified assessment analyst will complete at least 24 hours of SBE approved training in each one-year period or risk certificate revocation. [Cal. Rev. & Tax. Cd. §674(c) ; Cal. Rev. & Tax. Cd. §675 .] The assessment analyst certificate provisions will only apply in counties or cities and counties that have passed a resolution upon the recommendation of the assessor to require certification pursuant to such provisions. [Cal. Rev. & Tax. Cd. §680 .]