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§105-296 CH. 105. TAXATION , ~,~', §1..05-296 1; 1987, c. 45, s. 1; 1991, c. 110, s. 4; 1991 (Reg. Sess., 1992), c. 1007, s. 21.) Editor's Note. -- Session Laws 1991, c. 110, which rewrote this section, pro- rides in s. 7 that the act does not affect the terms of the current members of the Property Tax Commission. § 105-296. Powers and duties of assessor. (a) The county assessor shall have general charge of the listing, appraisal, and assessment of all property in the county in accor- dance with the provisions of 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 inconsis- tent with the Constitution or the laws of this State. (b) Within budgeted appropriations, he shall employ listers, ap- praisers, and clerical assistants necessary to carry out the lis~ing, appraisal, assessing, and billing functions required by law. The assessor may allocate responsibility among such employees by territory, by subject matter, or on any other reasonable basis. Each person employed by the assessor as a real property appraiser or personal property appraiser shall during the first year of employ- ment and at least every other year thereal~er attend a course of instruction in his area of work. At the end of the first year of their employment, such persons shall also achieve a passing score on a comprehensive examination in property tax administration con- ducted by the Department of Revenue. (c) At least 10 days before the date as of which property is to be listed, he shall advertise in a newspaper having general circulation in the county and post in at least five public places in each township in the county a notice containing at least the following: (1) The date as of which property is to be listed. (2) The date on which listing will begin. (3) The date on which listing will end. (4) The times between the date mentioned in subdivision (c)(2), above, and the date mentioned in subdivision (c)(3), above, during which lists will be accepted. (5) The place or places at which lists will be accepted at the times established under subdivision (c)(4), above. (6) A statement that all persons who, on the date as of which property is to be listed, own property subject to taxation must list such property within the period set forth in the notice and that any person who fails to do so will be subject to the penalties prescribed by law. If the listing period is extended in any county by the board of county commissioners, the assessor shall advertise in the newspaper in which the original notice was published and post in the same places a notice of the extension and of the times during which and the place or places at which lists will be accepted during the extended period. (d) through (f) Repealed by Session Laws 1987, c. 43, s. 2. (~) He shall have power to subpoena any person for exgmlrmtion under oath and to subpoena documents whenever he has reasonable grounds for the belief that such person has knowledge or that such documents contain information that is pertinent to the discovery or valuation of any property subject to taxation in the county or that is necessary for compliance with the requirements as to what the tax 572