Arkansas Administrative Code › Agency 177 - Assessment Coordination Department › Rule 177.00.12-001 - Amendments to Rules: 1.03 - Description of Organization; 1.06 - Best Practices Advisory Groups; 3.12 - Appraisal Manager To Be Named In Reappraisal Plan; 3.15.3 - Review Reappraisal Program Using Single Appraisers; 3.15.4 - Review Reappraisal Program Using Data Gatherers and Review Appraisers; 3.20 - Progress Reports From Appraisal Manager to ACD; 3.22 - Direct Deposits; 3.30 - Minimum Acceptable Standards For Performance Audits; 3.36 - Required Reports; 3.38 - Bid Specs For Contracted Reappraisals; 3.39 - Bids Required for Contracted Reappraisals; 3.42 - Reappraisal budgets Required; 4.08.2 - Definitions Relating to Amendment 79; and Rule 4.29 - Change In Market Value Between Reappraisals

Current through Register Vol. 49, No. 6, June, 2024
CHAPTER
		  ONE GENERAL PROVISIONS
RULE
		  1.01
STATUTORY AUTHORITY CREATING ASSESSMENT COORDINATION
		  DEPARTMENT
Act 436 of 1997 created the ASSESSMENT COORDINATION DEPARTMENT
			 and pursuant to Arkansas Code Annotated 25-2-102 (Type 2 transfers) transferred
			 the Assessment Coordination Division from the Public Service Commission to the
			 Assessment Coordination Department.
Adopted 10/01/99
RULE 1.02
GENERAL SCOPE OF
		  AUTHORITY
STATUTORY AUTHORITY: A.C.A. 25-28-103, 26-24-102, and
			 26-24-107.
The ASSESSMENT COORDINATION DEPARTMENT has the full power and
			 authority in the administration of the property tax laws of this state to
			 exercise general and complete supervision and control over:
1. The valuation, assessment and equalization
		  of all property in the state of Arkansas except that remaining under the
		  jurisdiction of the Public Service Commission;
2. The several county assessors, county
		  boards of review and equalization, and other officers charged with assessment
		  or equalization of property throughout the state, to the end that all
		  assessments on property in this state shall be made in relative proportion to
		  the just and true value thereof, in substantial compliance with the law.
Adopted 10/01/99
RULE 1.03
DESCRIPTION OF
		  ORGANIZATION
The Assessment Coordination Department welcomes inquiries from
			 the public. Areas of responsibility are assigned to Divisions within the
			 Department.
The Assessment Coordination Department is composed of an
			 Administrative body consisting of its Director, Deputy Director, Legal Counsel,
			 Division Administrators, and support staff.
1. Division One is comprised of the Director,
		  Deputy Director, Legal Counsel, and Division Administrators.
2. Division Two encompasses the following
		  areas: Personal property assessment, business personal property data collection
		  and assessment, educational programs, oil and gas assessment, agricultural land
		  assessment, and the personal and business property ratio study.
3. Division Three encompasses the following
		  areas: Computer operations, data management, statistical analysis, and overall
		  coordination of the real estate property ratio study.
4. Division Four encompasses the following
		  operations: personnel, budgeting/ accounting, fiscal operations, compilation
		  and formalization of annual ratio studies, collection and publication of
		  assessment and millage data, auditing of and assistance with county millage
		  rollbacks, and support services for interdepartmental divisions.
5. Division Five encompasses the following
		  areas: Data collection and confirmation on real estate assessments, personal
		  property assessments collection and field appraisals.
Adopted 10/01/99
RULE 1.04
PUBLIC INSPECTION
All orders, decisions, opinions, rules and other written
			 statements of policy or interpretations formulated, adopted or used by the
			 ASSESSMENT COORDINATION DEPARTMENT in the discharge of its functions are
			 available for copying and public inspection at its offices at 1614 West Third
			 Street, Little Rock, Arkansas during the regular business hours of the
			 custodian of the records which is generally between the hours of 8:00 a.m., and
			 4:30 p.m., Monday through Friday of each week, with the exception of state
			 holidays.
Adopted 10/01/99
RULE 1.05
THE ARKANSAS FREEDOM OF
		  INFORMATION ACT OF 1967
STATUTORY AUTHORITY: A.C.A. 25-19-101 et. seq.
The Assessment Coordination Department shall fully comply with
			 The Arkansas Freedom of Information Act of 1967, as amended. Photocopies of
			 documents shall be $.50 each.
Adopted 10/01/99
RULE 1.06
ASSESSMENT COORDINATION
		  DEPARTMENT BEST PRACTICES ADVISORY GROUP
There are hereby created the Assessment Coordination Department
			 (ACD) Best Practices Advisory Groups. The Groups shall advise and assist the
			 ACD Director in the development of standards for Best Practices in all areas of
			 property assessment in Arkansas, including but not limited to the discovery,
			 listing and valuation of property and ACD auditing procedures. Their role will
			 be advisory only and not binding upon the Director.
Membership
The Director shall appoint members from a list of volunteers. All
			 people employed in the assessment profession or interested in the assessment
			 profession, including those from Arkansas and those from other states will be
			 eligible for appointment. Members shall serve for a term of one year and may be
			 reappointed by the director. The Director may remove any member absent from
			 three meetings during a calendar year.
The nine standing Groups are:
1. Mass Appraisal - Residential
2. Mass Appraisal - Commercial
3. Mass Appraisal - Agricultural
4. Mass Appraisal - Mineral
5. Personal Property
6. Education
7. Mapping, CAMA and records
		  management
8. Procedural Audit and
		  Sales Ratio Study
9. Public
		  Relations
Each Group will consist of seven members. From that group, the
			 Director will choose one member to serve as Chairperson. From time to time the
			 Director at his or her discretion may form ad hoc Advisory Group Committees to
			 address issues not within the purview of a standing Group.
Meetings
Each Best Practices Advisory Group must hold its initial meeting
			 every year in January. The Chairperson shall be responsible for coordinating
			 meetings, drawing up documents, outlining recommended best practices,
			 appointing a secretary for the Group and reporting the Group findings to the
			 Director. The minutes from each Group meeting shall be submitted to ACD within
			 ten (10) working days from the date the meeting is adjourned. The Director may
			 remove any member absent from the January meeting or if the member is absent
			 from three meetings during a calendar year.
Notice
Immediately upon adoption of this rule, the director shall mail
			 an announcement to each county assessor, each appraisal contractor in Arkansas
			 and each ACD employee an announcement of the formation of the nine Advisory
			 Groups. Each county assessor and contractor shall place the announcement in a
			 conspicuous place for all employees to see. Accompanying the announcement will
			 be a volunteer sign up sheet, which any eligible individual may return to the
			 Director to be considered for inclusion in a Best Practices Advisory
			 Group.
Adopted 07/05/04
Amended 12/07/12