미국 부동산 재산세 평가제도에서 조세사정인과 감정평가사의 역할 -우리나라 감정평가제도에 주는 시사점을 중심으로-

미국 부동산 재산세 평가제도에서 조세사정인과 감정평가사의 역할을 살폈다.

Korea property tax valuation system has been greatly changed since the Posted Land Price System was introduced in 1989. The Korea government extended the posted real estate price system to residential property in 2005. In recent years, it is considered to include non-residential real estate in this system. So, the importance of an appraiser``s role continues to grow these days. The main purpose of this paper is to provide necessary information about different roles between the assessor and an real estate appraiser for property tax system in the United States.

Both the assessor and the appraiser are familiar with and taken into consideration not only a federal, state, but also local laws, regulations, and jurisdictional rules that govern the land in the United States. But, There are different roles between the assessor and an appraiser. In the Unites States, Assessors are leader and administrator of the local government tax office. Appraiser is responsible for property appraisal role and is also employed by the assessor. It is most important things that the specialist who has appraisal theory and experience only can appraise property value. Especially, his professional appraisal knowledge must be certificated by government.

These information will be helpful for Korea property tax valuation system.