Cal. RTC § 671
This is the official text of Cal. RTC § 671, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Official statutory text
(a) In order to retain a valid appraiser’s certificate every holder shall complete at least 24 hours of training conducted or approved by the State Board of Equalization in each one-year period.
Any excess in training time over the 24-hour minimum accumulated in any one year shall be carried over as credit for future training requirements with a limit of three years in which the carryover time may be credited.
Failure to receive such training shall constitute grounds for revocation of an appraiser’s certificate; provided, however, that proceedings to revoke shall be conducted in accordance with the Administrative Procedure Act contained in Chapter 5 (commencing with Section 11500) of Part 1 of Division 3 of Title 2 of the Government Code.
Training shall include, but not be limited to, new developments in the case and statutory law and administrative rules.
(b) An advanced appraiser’s certificate shall be issued by the board after an applicant has held an appraiser’s certificate for at least three years and:
(1) Has successfully completed a course of study; or
(2) Has passed an advanced level examination; or
(3) Holds a valid professional designation from a recognized professional organization.
The board, with the advice and assistance of five assessors selected by the California Assessors’ Association, shall prescribe the course of study, prepare the advanced level examination, and approve the professional designation.
In order to retain a valid advanced appraiser’s certificate, every holder shall complete at least 12 hours of training in each one-year period.
Any excess in training time for the advanced appraiser’s certificate over the 12-hour minimum accumulated in any one year shall be carried over as a credit for future training requirements with a limit of two years in which the carryover time may be credited.
Failure to receive such training shall constitute grounds for revocation of an advanced appraiser’s certificate; provided, however, that proceedings to revoke shall be conducted in accordance with the Administrative Procedure Act contained in Chapter 5 (commencing with Section 11500) of Part 1 of Division 3 of Title 2 of the Government Code.
Training to retain the advanced appraiser’s certificate shall include, but not be limited to, new developments in the case and statutory law and administrative rules.
Any excess in training time over the 24-hour minimum accumulated in any one year shall be carried over as credit for future training requirements with a limit of three years in which the carryover time may be credited.
Failure to receive such training shall constitute grounds for revocation of an appraiser’s certificate; provided, however, that proceedings to revoke shall be conducted in accordance with the Administrative Procedure Act contained in Chapter 5 (commencing with Section 11500) of Part 1 of Division 3 of Title 2 of the Government Code.
Training shall include, but not be limited to, new developments in the case and statutory law and administrative rules.
(b) An advanced appraiser’s certificate shall be issued by the board after an applicant has held an appraiser’s certificate for at least three years and:
(1) Has successfully completed a course of study; or
(2) Has passed an advanced level examination; or
(3) Holds a valid professional designation from a recognized professional organization.
The board, with the advice and assistance of five assessors selected by the California Assessors’ Association, shall prescribe the course of study, prepare the advanced level examination, and approve the professional designation.
In order to retain a valid advanced appraiser’s certificate, every holder shall complete at least 12 hours of training in each one-year period.
Any excess in training time for the advanced appraiser’s certificate over the 12-hour minimum accumulated in any one year shall be carried over as a credit for future training requirements with a limit of two years in which the carryover time may be credited.
Failure to receive such training shall constitute grounds for revocation of an advanced appraiser’s certificate; provided, however, that proceedings to revoke shall be conducted in accordance with the Administrative Procedure Act contained in Chapter 5 (commencing with Section 11500) of Part 1 of Division 3 of Title 2 of the Government Code.
Training to retain the advanced appraiser’s certificate shall include, but not be limited to, new developments in the case and statutory law and administrative rules.
Status: in_force · Read it on the official government site
Need a lawyer in California?
Find a California lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.