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§105-295 ART. la. CO~ OFFICIALS §105-295 (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 .~ 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 Department of Revenue covering the following topics: a. The laws of North Carolina governing the listing, ap- praisal, 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 tangible and intangible personal property for ad valorem tax purposes; and d. Property assessment administration. (4) Upon completion of the required four courses, achieve a passing grade in a comprehensive examination in property tax administration conducted by the Department of Reve- nue. (c) Cer(~fiC'~n. -- Persons meeting all of the requirements of this section shall be certified by the Department of Revenue. From the date of appointment until the date of certification, persons appointed to serve as county assessor are deemed to be serving in an acting capacity. Any person who fails to qualify within two years after the date of initial appointment shall not be eligible for reappointment until all of the requirements have been met. (d) In order to retain the position of county assessor, every person serving as county assessor, including those persons deemed to be qualified under the provisions of this act, shall, in each period of 24 months, attend at least 30 hours of instruction in the appraisal or assessment of property as provided in regulations of the Depart- ment of Revenue. (e) The compensation and expenses o£ the county assessor shall be determined by the board of county commissioners. (f) Alternative to separate office of county assessor. -- Pursuant to Act [Article] VI, Section 9 of the North Carolina Constitution, the office of county assessor is hereby declared to be an office that may be held concurrently with any other appointive or elective office except that of member of the board of county commissioners. (1939, c. 310, ss. 400, 401; 1953, c. 970, ss. 1, 2; 1971, c. 806, s. 1; 1973, c. 476, s. 193; 1983, c. 813, s. 2; 1987, c. 45, ss. 1, 2.) Editor's Note. -- In subsection (fi, the word ~Article" has been inserted in brackets following "Act" since the in- tended reference was to N.C. Censt., Art. VI, § 9. § 105-295. Oath of office for assessor. The assessor, as the holder of an appointed office, shall take the oath required by Article VI, § 7 of the North Carolina Constitution with the following phrase added to it: "that I will not allow my actions as assessor to be influenced by personal or political friend- ships or obligationsf. The oath must be filed with the clerk of the board of county commissioners. (1939, c. 310, s. 402; 1971, c. 806, s. 571