§ 326. Local government appraisal personnel. No person shall be
employed by a local government and assigned professional appraisal
duties which relate to the assessment of real property for purposes of
taxation unless he or she meets the minimum qualification standards
established by the commissioner. Such appraisal personnel shall attend
courses of training and education prescribed by the commissioner under
this title. Notwithstanding the provisions of this section or any other
law, in a county which has the power to assess real property for
purposes of taxation with one assessor appointed as provided in this
title, the travel and other actual and necessary expenses incurred by
appraisal personnel employed in the office of such assessor in attending
courses of training as required by this section shall be a state charge
upon audit by the comptroller.