Arkansas Administrative Code › Agency 177 - Assessment Coordination Department › Rule 177.00.99-001 - Assessment Coordination Department Rules and Regulations Manual

Current through Register Vol. 49, No. 6, June, 2024
CHAPTER ONE GENERAL
		  PROVISIONS
RULE 1.1
STATUTORY AUTHORITY
		  CREATING ASSESSMENT COORDINATION DEPARTMENT
Act 436 of 1997 created the ASSESSMENT COORDINATION DEPARTMENT
			 and pursuant to Arkansas Code Annotated 25-2-105 (Type 2 transfers) transferred
			 the Assessment Coordination Division from the Public Service Commission to the
			 Assessment Coordination Department.
RULE
		  1.2
GENERAL SCOPE OF AUTHORITY
STATUTORY AUTHORITY: A.C.A. 25-28-103 And 26-24-102
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.
RULE
1.3
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 Managers and support staff.
1) Division One is comprised of the Director,
		  Deputy Director, Legal Counsel, and one Research and Development/Technical
		  Support staff.
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. The manager of Division One shall be designated as the
		  Ratio Study Coordinator for the sections of Personal and Business Personal
		  Property.
3) Division Three
		  encompasses the following areas: Computer operations, data management,
		  statistical analysis, and overall coordination of the real estate property
		  ratio study. The Manager of Division Two shall be designated as Ratio Study
		  Coordinator for the sections of Market Value Real Estate Property and
		  Agricultural Land.
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.
RULE 1.4
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.
RULE 1.5
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.