177.00.99 Ark. Code R. 001
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.
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:
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.
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.
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.
STATUTORY AUTHORITY: A.C.A. 25-15-206
Pursuant to Acts 1967, No. 434, Petitions for declaratory orders as to the applicability of any rule, statute, or order enforced by The Assessment Coordination Department shall be in writing and signed by the Petitioner. Petitions shall be filed in duplicate with the Director of the Department, who shall have the date of receipt stamped thereon and return one copy to the Petitioner. All Petitions for Declaratory Orders shall be titled as such.
STATUTORY AUTHORITY: A.C.A. 25-15-204
Any person has the right to petition for the issuance, amendment, or repeal of any rule. Within thirty (30) days after submission of apetition, the Assessment CoordinationDepartment shall either deny the petition, stating in writing its reasons for the denial, or shall initiate rule-making proceedings.
STATUTORY AUTHORITY: Act 1185 of 1999.
The ACD shall contract with a qualified individual with adequate training and experience necessary to formulate an appropriate examination designed to test one's ability to perform as an appraisal manager.
The examination shall emphasize theory and practice of mass appraisal as opposed to conventional single property appraisal, be designed in two sections and shall include, but not be limited to: the first section of the appraisal manager exam shall be a multiple choice exam designed to test the individual's knowledge of mass appraisal terminology and theory.
The second section of the exam shall be a case study or studies. The case study portion of the exam will provide the student with a sample county, and require the student to work out the appropriate number of personnel, and budgets necessary to perform a countywide reappraisal. The proficiency exam will contain subject matter of the IAAO Administration Course, and will cover the Arkansas property valuation system, sales editing, neighborhood delineation, use of location factors, and effective ages.
Prerequisites for eligibility to take the exam shall include; Level 4 Appraiser as designated by the State of Arkansas Training and Certification Program, or IAAO educational equivalent, AND a minimum of four years experience in the mass appraisal field.
The first exam will be offered by a date no later than September 1,1999.
The author of the appraisal manager exam will be, responsible for administering the first examination, and the ACD shall be responsible for administering later editions. No fee shall be charged for the first taking of the examination. A fee of $100 will be charged for each subsequent taking of the examination.
Each county shall be required to submit a plan to the ACD detailing how a reappraisal, whether performed in-house or contracted, will be accomplished over a prescribed time period.
The purpose of the plan will be twofold - First, to be certain that all the needed tasks of a reappraisal are completed, and second, to insure that all reappraisal projects meet a statewide standard of quality and uniformity.
The plan will include the county or contractor's calendar of scheduled events in order for the appraiser to locate, identify, and appraise all taxable property in accordance with state laws and administrative procedures.
The plan will specify that the first phase of the plan will be to canvass all parcels, will include site inspection with improvements reviewed, and all pertinent quantitative and qualitative data gathered, and improvements will be measured when necessary.
Provision will be made in each year of the reappraisal plan for the discovery, listing, and valuation of newly discovered and newly constructed property. Additionally, the reappraisal plan will detail plans for revaluation notices and the appeals process for these types of properties.
The required reappraisal plan must include detailed information including parcel counts, existing resources, expected production levels, personnel needs, and budgets. The appraisal plan must also acknowledge pre-established requirements relating to minimum qualifications of various employees, minimum progress at various points in time, and minimum levels of quality in regard to property valuations before notices of revaluation are mailed.
On or before August 10,1999, the ACD will mail a certified letter to each county assessor stating the year the county will be required to reappraise under Act 1185, and a date due for the first required reappraisal plan.
In the case of counties that fail an assessment ratio in 1999, the required reappraisal plan will describe a reappraisal which will be completed in 2001. For those plans, phase one (data collection) will cover the year 2000, and phase two (valuation) will cover the year 2001.
In the case of the first group of counties selected by the ACD to reappraise in 2002, the required reappraisal plan will describe a reappraisal which will be completed in 2002. For those plans, phase one (data collection) will cover the years 2000 and 2001, and phase two (valuation) will cover 2002.
In the case of the group of counties selected by the ACD to reappraise in 2003, the required reappraisal plan will describe a reappraisal which will be completed in 2003. For those plans, the first year, (2000) will cover the appraisal of new construction only, phase one (data collection) will cover the years 2001 and 2002, and phase two (valuation) will cover the year 2003.
In the case of the group of counties selected by the ACD to reappraise in 2004, the required reappraisal plan will describe a reappraisal which will be completed in 2004. For those plans, the first two years (2000 and 2001) will cover the appraisal of new construction only. Phase one (data collection) will cover the years 2002 and 2003, and phase two (valuation) will cover the year 2004.
Exceptions to the requirements listed above would include those counties that have a reappraisal underway in 1999, whether a contracted reappraisal, or an in house reappraisal, with an anticipated completion date of 2000 or 2001. Those reappraisals will be allowed to continue, and will be eligible for funding beginning in January, 2000. When those reappraisals are completed in 2000 or 2001, the county will be required to submit a new, 3 year reappraisal plan, with an appropriate completion date of 2003, or 2004.
A further exception to RULE 3.7 would be that if a county is selected by the ACD to reappraise in 2004, but already has a reappraisal underway that is due to complete in 2000 or 2001, the reappraisal plan will not be limited to appraising new construction only in the first two years.
The ACD will provide a complete format for the reappraisal plan, and the plan will be required to be completed on this specific form.
Reappraisal plans shall contain detailed parcel count information, listing how many real estate parcels are contained in the county, and how many parcels are contained within each township. The reappraisal plan will contain a numerical summary breakdown in the following format:
PARCEL BREAKDOWN RURAL:
Agricultural Vacant
Agricultural Improved
Non-Agricultural Vacant Residential
Non-Agricultural Improved Residential
Non-Agricultural Vacant Commercial/Industrial
Non-Agricultural Improved Commercial/Industrial
RURBAN:
Vacant Residential
Improved Residential
Vacant Commercial/Industrial
Improved Commercial/Industrial
CITY:
Vacant Residential Improved Residential
Vacant Commercial/Industrial
Improved Commercial/Industrial
EXEMPT:
Rural
City
Rurban
Reappraisal plans will specify exact order in which townships will be reviewed during phase one of the reappraisal. An alternative will allow the reappraisal plan to appraise all cities in a county first, and then appraise all non-city properties in township order. Regardless of which plan is utilized, appraisers will be required to meet or exceed the monthly production tables established in the reappraisal plan.
Reappraisal plans will specify expected progress by township or city, and number of parcels, planned for each month, during phase one (data collection) of the reappraisal.
Each reappraisal plan will name a specific person as manager of the reappraisal.
Reappraisal plans will list in reasonable detail the reappraisal resources already existing within a county. Those resources shall include but not be limited to: Computer hardware, mapping records, available office space, vehicles, existing personnel (listed by certification levels and current job duties).
In particular, the reappraisal plan will describe computer hardware and mapping records currently available, and will describe office space available for the purpose of real estate appraisal. The reappraisal plan will list in detail how much physical data has already been gathered by field appraisers and entered into the county's CAMA system. The reappraisal plan will also describe the level of data entry regarding real estate sales information.
Each county that undertakes an in house reappraisal must provide and attach a copy of a reappraisal budget to the reappraisal plan. The reappraisal budget will be on a prescribed form furnished by the ACD and will cover all costs associated with the reappraisal of real estate.
Manpower needs necessary for any reappraisal are calculated based on known parcel numbers, working days available, and anticipated production levels per worker. Production levels shown in rules 3.15.1 through 3.15.4 are minimum production levels, per worker, per day, to be used for the preparation of appraisal budgets for those counties which choose to perform in-house reappraisals.
FULL REAPPRAISAL PROGRAM USING SINGLE APPRAISERS
Entry of sales data | 100 |
Residential | |
Physical data collection | 25 |
Physical data entry | 40 |
Data entry review | 250 |
Valuation | 150 |
Commercial | |
Physical data collection | 10 |
Physical data entry | 20 |
Data entry review | 30 |
Valuation | 20 |
FULL REAPPRAISAL PROGRAM USING DATA GATHERERS AND REVIEW APPRAISERS
Entry of sales data | 100 |
Residential | |
Quantitative data collection | 25 |
Qualitative data collection | 50 |
Physical data entry | 40 |
Data entry review | 250 |
Valuation | 200 |
Commercial | |
Physical data collection | 10 |
Physical data entry | 20 |
Data entry review | 30 |
Valuation | 20 |
REVIEW APPRAISAL PROGRAM USING SINGLE APPRAISERS
Entry of sales data | 100 |
Residential | |
Physical data collection | 40 |
Physical data entry | 100 |
Data entry review | 250 |
Valuation | 200 |
Commercial | |
Physical data collection | 10 |
Physical data entry | 20 |
Data entry review | 30 |
Valuation | 20 |
REVIEW APPRAISAL PROGRAM USING DATA GATHERERS AND REVIEW APPRAISERS
Entry of sales data | 100 |
Residential | |
Quantitative data collection | 25 |
Qualitative data collection | 75 |
Physical data entry | 100 |
Data entry review | 250 |
Valuation | 200 |
Commercial | |
Physical data collection | 10 |
Physical data entry | 20 |
Data entry review | 30 |
Valuation | 20 |
All expenses associated with the cost of maintaining current real estate appraisals on county assessment records deemed appropriate 3 necessary, and reasonable by the ACD, shall be reimbursed to the county. Those expenses, in general, may be considered to include salaries, office expenses, computer purchase and support, vehicle mileage expenses, and public relations. No expense that is not shown in the original budget or original request for special needs funding will be considered for reimbursement.
Funding for all reappraisals required under Act 1185 of 1999 will be in the form of a reimbursement for expenses first paid by counties, either to county assessor's budgets, or to reappraisal firms.
Appraisal plan and/or appraisal contracts must be approved before reimbursement begins.
In-house reappraisal plans must be signed by the county assessor, county judge, appraisal manager, and approved by a quorum court appropriation ordinance.
Contracted reappraisal plans must be signed by the county assessor, chairman of the Board of Equalization, county judge, an agent of the reappraisal company performing the reappraisal, appraisal manager, and approved by a quorum court appropriation ordinance.
The appraisal manager will send to the ACD, by the twenty-fifth day of each month, a signed progress report, detailing reappraisal progress made for that month. The progress report will be on a specific form prescribed by the ACD. The reappraisal manager will provide a copy of the progress report to the county assessor, board of equalization, county judge and quorum court each month.
Reimbursement for reappraisal costs from the state to the county will be made in even payments, once each month, at a level to be determined by dividing the total cost of reappraisal (as indicated by the original appraisal plan) by the total number of months indicated in the reappraisal plan, unless a revenue shortfall should occur. In that instance, at least one payment will be less than normal.
Reimbursements will be done in the form of a direct deposit. Each county/company must have an established account and submit necessary paperwork (voided check, signed permission form, etc.) before reimbursement process begins.
In the event the total monies budgeted for reappraisals statewide runs higher than the fiscal year appropriation to the ACD, the June payment for each county or contractor will be reduced on a prorata per parcel basis to prevent deficit spending.
The ACD will periodically enter each county during phase one of the county's reappraisal to conduct a performance audit (hereinafter designated as a PA) of the collection and entry of physical data into the county's CAMA system. The purpose of these audits will be to ensure the data collection phase of a reappraisal progresses in a systematic fashion.
The ACD will also audit the reappraisal periodically during phase two of the county's reappraisal. The purpose of these audits will be to evaluate progress and accuracy of valuation procedures.
The PA will measure both the quantity and quality of the following:
Collection and entry of sales information, field data, and general appraisal information.
The PA will compare total number of deeds recorded with the circuit clerk to the total number of deeds entered into the CAMA system, and will review quantitative data from a random sample of deeds.
The PA will compare gross progress of physical data collection and CAMA entry to the required progress established by the county's reappraisal plan. Additionally, the PA will review quantitative and qualitative data from the property record cards of a random sample of improved properties.
All warranty deeds which contain sales information helpful in the appraisal process must be entered into the county's CAMA system, and coded as "WD" for warranty deeds, and 'SD" for special warranty deeds. Those deed entries must include sale date, book and page, revenue stamps, and grantor/grantee information.
The appraisal manager will assure that a reasonable attempt is made to obtain sales price and confirm validity of all warranty deeds without revenue stamps.
Interior inspections of residences are not required and inaccuracies involving those items will not be regarded as errors for the purposes of the audit
The basic design of property record cards by each class must be approved by ACD. All fields in the following categories must have the following entries;
City and Rurban Cards:
Parcel Number
Ownership Record and Description
(Include Property Address when available)
Sales History
Appraisal Summary
Assessment Summary
Land Record and Computation of Land Value
(Lot size is recommended but not required. However, a breakdown of value per lot should be included)
Review Record (where applicable)
Number of Cards and Card Number (where applicable)
All Applicable Data Collection and Valuation Fields
Data Gathered Date, Data Gatherer's Initials
Appraisal Date, Appraisers Initials
Data Changed By and Date of Change (where applicable)
Rural Cards:
Parcel Number
Ownership Record and Description
(Include Property Address when available)
Sales History
Appraisal Summary
Assessment Summary
Production Capability Pricing (When Applicable)
Review Record (where applicable)
Land Record and Computation of Land Value
Land Size
Review Record (where applicable)
Number of Cards and Card Number (where applicable)
All Applicable Data Collection and Valuation Fields
Data Gathered Date, Data Gatherer's Initials
Appraisal Date, Appraisers Initials
Data Changed By and Date of Change (where applicable)
Commercial/ Industrial Cards:
Parcel Number
Ownership Record and Description
(Include Property Address when available)
Sales History
Appraisal Summary
Assessment Summary
Land Record and Computation of Land Value
(Lot size and value per lot is required.)
Review Record (where applicable)
Number of Cards and Card Number (where applicable)
All Applicable Data Collection and Valuation Fields
Data Gathered Date, Data Gatherer's Initials
Appraisal Date, Appraisers Initials
Data Changed By and Date of Change (where applicable)
Property Description
Structural Elements
The PA will determine if generally accepted valuation methods and techniques are being correctly employed.
ACD auditors will review sales analysis and other procedures used in the development of overall values. This includes, but is not limited to, audits of neighborhood delineation, lot values, and location factors.
Valuation entry fields on parcel cards will be checked for accuracy.
Sales ratio studies and coefficient of dispersion calculations will be utilized to audit final values.
Residential neighborhood boundaries shall be displayed on city or county maps as appropriate.
A narrative description of each boundary line for each neighborhood shall be on file at the appraisal manager's office. In addition, a printout of the sales data base used in determining the boundaries shall be kept in the same file.
Residential neighborhoods that may be defined due to physical, economic, governmental, or social factors without the benefit of property sales are allowed. However, the narrative description of each boundary line shall include a statement outlining the physical, economic, governmental or social factors that lead the appraiser to conclude boundary location.
Commercial neighborhood boundaries shall be displayed on city or county maps as appropriate.
A narrative description of each boundary line for each neighborhood shall be on file at the appraisal manager's office. In addition, a printout of the sales data base and rental data base used in determining the boundaries shall be kept in the same file.
Commercial neighborhoods that may be defined due to physical, economic, governmental, or social factors without the benefit of property sales are allowed. Rental data should be collected unless all commercial properties in the neighborhood are owner occupied. If neither sales nor rental data are available the narrative description of each boundary line shall include a statement outlining the physical, economic, governmental or social factors that lead the appraiser to conclude the boundary location.
Rural region boundaries shall be displayed on county maps.
A narrative description of each boundary line for each rural region shall be on file at the appraisal manager's office. In addition, a printout of the sales data base used in determining the boundaries shall be kept in the same file.
Rural regions that may be defined due to physical, economic, governmental, or social factors without the benefit of property sales are allowed. Whether sales data are available or not the narrative description of each boundary line shall include a statement outlining the physical, economic, governmental or social factors that lead the appraiser to conclude the boundary location. In addition, the appraiser shall listthe property specific characteristics, i.e. paved road, municipal water, school district boundaries, etc., that are used to adjust from the general value trends and dollar influences each of these characteristics has on the property.
All deeds which necessitate a change of name or legal description, that are more than 20 days past their filing date must have been entered into the county's CAMA system. A finding that the county is more than 20 working days behind in deed entry will result in a report the reappraisal is out of compliance with progress established by the county's reappraisal plan.
Physical data gathered on land and improvements, data entry and valuation must be within 10% of the completion level provided by the county's reappraisal plan. A finding that the county is more than 10% behind in collection of physical data, data entry, or valuation will result in a report the reappraisal is out of compliance with progress established by the county's reappraisal plan.
During phase one of the county's reappraisal the ACD field crew will select a random sample of parcels from work completed by each data gatherer or appraiser, and audit sales information entered, general data entered, field data gathered, and field data entered. During phase two, valuation fields will be audited. The total errors and/or omissions shall not exceed 5% of the total entries. Total errors shall not exceed 5% in any category. If total errors and/or omissions exceeds 5% of the total entries, or 5% of a single category, the reappraisal shall be considered out of compliance with standards.
Failure to list a dwelling or other major improvement or placement of that improvement on wrong parcel may not occur on more than 2% of the parcels.
Individual perimeter measurements of one-story dwellings must be accurate within one foot. Estimated measurements will be allowed for additional levels and for items such as driveways or fences, but these estimates should be based on techniques resulting in reasonable accuracy.
All real estate improvements must be listed on each property record card. Those improvements that are deemed to have no contributory value by the appraiser must be listed with minimal description and coded uniformly by CAMA providers. Dimensional elements of NCV improvements are optional. Failure to list all such improvements will be counted on the PA as an error.
Whenever a field audit, using the standards established elsewhere in these rules, performed by the ACD indicates a reappraisal is out of compliance with those standards, that finding will be reported by certified mail to the reappraisal manager, and funding for the reappraisal project will be immediately suspended. The aforementioned letter will be copied to the county assessor, board of equalization, county judge, quorum court, and agent of the appraisal company when applicable.
The appraisal manager will notify the ACD when necessary corrections have been made, at a point no later than 30 calendar days after the date of the original certified letter from the ACD. If the appraisal manager fails to take proper corrective action and make notification to the ACD, the reappraisal plan will be terminated immediately, and funding will be terminated.
Upon a finding that progress has been falsely reported on a required progress report, funding already disbursed to the county as a result of misrepresentation will be reimbursed to the state.
The foregoing provisions notwithstanding, the ACD may grant additional time in the event of delay caused by an act of God or force majeure.
Each county must have a CAMA system before being eligible for funding.
All data entered into a county's CAMA system immediately becomes the property of that county.
All data stored in a county's CAMA system, whether located in the courthouse or a remote site (example: appraisal contractor's office) will be able to provide the following reports to the ACD, both on-site, and via phone modem:
CAMA systems utilized by the county or appraisal contractor to perform a reappraisal must be able to tabulate a parcel count by the categories requested elsewhere in these rules.
Physical data must be entered in such a way that parcel counts required in these rules may be run in a single report.
If necessary, the CAMA system vendors will cooperate fully to convert data from their CAMA system to that of another vendor. This will occur when a county has acquired a different CAMA system due to its own actions or has allowed an appraisal contractor to do so. A contract will be negotiated between the county and the vendor of the CAMA county. The data to be converted will be defined in the contract, but will include at a minimum the property record card data If a fee is charged for this service it shall be limited to a reasonable amount.
Ail contracted reappraisals will utilize standardized bid specs and reappraisal contracts developed by the ACD. Any variations from these standardized contracts must be pre-approved by the ACD.
Each county that contracts reappraisal services will be required to advertise for bids for the planned reappraisal. In the event that the county chooses to employ an appraisal firm other than the firm which submits a low bid, the county assessor must submit a written narrative explaining the county's choice of firms. The narrative must be attached to the proposed appraisal contract, and explain in detail what criteria were utilized to make the decision to hire a firm other than the low bidder. Failure to comply with this rule will result in rejection of the proposed appraisal contract.
All reappraisal contracts will allow for "payment in kind" services to be provided by county employees who participate in the reappraisal. This provision will require the appraisal contractor to reimburse the county for work contributed to the reappraisal project by county employees, on a pre-agreed basis. The provision will also provide for the appraisal contractor to have reasonable control over those employees regarding job duties, expected production, and work quality. The provision will also allow the appraisal contractor to reject poor quality work performed by a county employee, which will relieve the contractor of any obligation to pay for such work.
Every county must submit a reappraisal plan by a date specified by the ACD. With the consent of the county assessor, a contractor may submit an amended appraisal plan for approval by the ACD.
Any county that is performing an in-house reappraisal must submit a reappraisal budget on a form designated by the ACD, detailing projected expenses for personnel, office expenses, and all other expenses associated with the reappraisal of real estate, with the required reappraisal plan.
Any county that is performing a contracted reappraisal, must submit a signed reappraisal contract, detailing total expense for the reappraisal, with the required reappraisal plan.
Should any part of a reappraisal plan fail to meet generally accepted standards, the ACD shall reject the plan.
Those counties that are compelled to reappraise due to low assessment ratios are not relieved by Act 1185 of 1999 from the legal obligations previously established by Acts 440 and 836 of 1997. A county that fails an assessment ratio in 1999 must complete a countywide reappraisal by 2001. Funding will be available for those counties, but may not exceed the cost to reappraise, or a maximum of seven dollars per parcel, per year.
Each county will be allowed to submit a request for 'special needs" funding to pay for extraordinary mapping needs, computer updates, etc., along with the county's reappraisal plan. After funding for reappraisals has been allocated, these special needs requests will be considered by the ACD.
For the tasks listed in this section, certain minimum qualifications are hereby established, which must be met in order for the work performed to be considered valid. Before an employee, either county employee or appraisal contractor employee, may perform the following tasks, they must first have completed the ACD classes listed, or have attained the Appraiser Certification Level shown by the particular task.
Appraisal Manager- Level 4 Appraiser as certified by State of Arkansas Training and Certification Program, or IAAO educational equivalent, with a minimum of four years experience in the mass appraisal field, and successful completion of the reappraisal proficiency exam.
An appraisal manager may tentatively be responsible for a maximum of one hundred thousand parcels, with the exception of those reappraisal managers responsible for the reappraisal of individual counties with a parcel count exceeding one hundred thousand parcels. Exceptions to this rule may be granted by the ACD under certain conditions, dependent on distance and other factors.
Abstracting - ACD 1,2,3,4
Collection of Qualitative Physical Data, Residential Property - Level 2
Collection of Quantitative Physical Data, Commercial Property- Level 3
Collection of Qualitative Physical Data, Commercial Property - Level 3
Establishment of Neighborhood Delineation/ Location Factors - Level 4
Preliminary Valuation - Level 4
Informal Appeals, Residential Properties - Level 3
Informal Appeals, Commercial Properties - Level 4
Board of Equalization Appeals - Level 4
County Court Appeals - Level 4
Circuit Court Appeals - Reappraisal Manager
Whether the reappraisal discussed in these rules is simply a review of existing data, or a more extensive reappraisal where every improvement is measured, funding to any county will be for the actual appraisal cost, up to a maximum of seven dollars per parcel, per year.
In those counties where only new construction will be appraised in 2000 or 2001, reasonable costs for that appraisal work, as determined by the ACD, whether conducted in-house or by an appraisal firm, will be eligible for reimbursement. Those appraisal expenses will be reviewed on a county by county basis.
Certain duties of the assessor's office, including day to day maintenance of ownership records, property owners/taxpayers inquiries, and the assessment of personal property or mineral rights are not parts of the reappraisal process, and are not eligible for funding under Acts 1155 and 1185 of 1999.
Agricultural lands - Lands used for the production of timber, agricultural crops, or pasture.
City lands - Lands within the limits of an incorporated city.
Contracted reappraisal - A reappraisal conducted by non-county employees, and overseen by an appraisal manager who is an employee or principal in a reappraisal contracting firm.
In house reappraisal - A reappraisal conducted by employees of the county, and overseen by an appraisal manager who is a full time employee of that county.
Neighborhood - A portion of a larger community, or an entire community, in which there is a homogeneous grouping of inhabitants, buildings, or business enterprises.. .It is that area within which any change has an immediate and direct influence on the value of the subject property.
Parcel - All contiguous land capable of being conveyed on a single deed, except when that tract of land crosses taxing unit or township or section lines, or an improvement only. Any legal description shall not be listed on more than one parcel. Ownership of a parcel by multiple persons does not constitute multiple parcels. Control cards, information cards, and mineral rights parcels are not to be counted as parcels for use when applying Act 1185 of 1999-
Reappraisal - The estimating of the value of all taxable real property within the county as of a given date within a given time frame.
Rurban lands - Lands in a recorded, platted subdivision which lie outside the limits of any incorporated city.
In order to effect the successful implementation of Act 1185 of 1999, upon good cause being shown, the Director of the Department may waive or suspend any provision of the rules.
STATUTORY AUTHORITY: A.C.A. 14-14-904 (Acts. 1997, No. 1300 Section 24)
PRESCRIBE FORMS
STATUTORY AUTHORITY: A.C.A. 25-15-203, 26-24-107, 26-26-308 and 26-26-409
STATUTORY AUTHORITY: A.C.A. 26-24-108 ( Acts 1927, No. 129 Section 12; Pope's Dig., Section 2038)
STATUTORY AUTHORITY: A.C.A. 26-26-304 ( Acts 1955, No. 153 Sections 9,12; Acts 1957, No. 304 Section 1; Acts 1959, No. 31 Section 1; Acts 1959, No. 244 Section 1; Acts 1969, No. 60 Section 1; Acts 1987, No. 838, Section 1; Acts 1997, No. 440 Section 2(g))
The ratio study performed annually by the Assessment Coordination Department has four purposes:
The ratio study shall comply with (Ark. Code Ann. 26-26-304 Repl. 1997).
The burden of proof is on the Assessment Coordination Department to show by the preponderance of the evidence that:
To obtain the overall ratio, the County's prior year Equalization Board Abstract shall be used to determine the total assessed value in each classification of property. The classification total assessed; -value is then divided by the classification ratio as determined by ACD to determine the Estimated Market Value for each class. The Estimated Market Value for the classifications are summed and then divided into the Total Assessed Value for all classes which results in the overall county ratio.
Each Assessor will be personally notified if the county has failed its ratio prior to the time that the news is made public unless the Assessor is not available for notification.
Any informal appeal of a county's August 1 ratio study for any year shall be filed with the Director of the ACD on or before August 15 of that year.
An informal appeal of the results of a county's August 1 ratio should be written so as to fully and completely advise the Assessment Coordination Department in what respects the Department has failed to produce a ratio that meets its burden of proof and should set forth in plain language the alleged facts and any proof of such failure. Each allegation should be set forth in a separate numbered paragraph. If the appeal alleges as its basis forrelief that certain samples were erroneously included, each sample should be described in a separate paragraph.
Upon receipt of an informal appeal, the appropriate Ratio Study Coordinator shall either accept or reject the separate allegations by paragraph number providing to the appellant an explanation as to the reason for the rejection within two weeks. The Ratio Study Coordinator shall respond to any other allegations of the appellant and, if appropriate, re-compute an Amended August 1 Ratio for the county.
Should a county wish to further appeal its August 1 Ratio Study or the Amended August 1 Ratio Study, the County should notify the Director of the Assessment Coordination Department within two weeks of the date of the determination by the Ratio Study Coordinator that it is thereby filing a Formal Appeal stating therein the Paragraphs of the Informal Appeal which it continues to pursue and whether the Assessor requests a personal hearing before the Director. If a personal hearing is requested, the Assessor should notify the Director prior to the hearing as to the identities of the people who will be present and participating in the hearing. The Ratio Study Coordinator shall be present at all hearings to defend the Ratio Study results.
In the event, a personal hearing is not requested before the Director, the Director shall make the determination within two weeks of the Formal Appeal based on the original allegations of the appellant and the response of the Ratio Study Coordinator.
The classifications are:
MARKET VALUE REAL ESTATE CLASSIFICATION
Act 1079. p2.2 (April 5,1999)." In those instances when the number of appropriate sales from the calendar year previous to the assessment year is insufficient to present a statistically sound sample, the sales/assessment ratio study may include sales data for the three (3) calender years previous to the assessment year."
METHOD OF DETERMINING REAL ESTATE SAMPLES
To determine the number of market value real property samples, to be selected from the county and the location from which the samples are to be obtained, the total parcel count shall be computed every two years. Each school district shall be further broken down into rural, city, rurban and the number of samples actually obtained shall be computed by use of the formula and procedure described in section 8.3 Required Sample Size (See Standard on Ratio Studies,approved July 1990, International Association of Assessing Officers and Appendix 20-3 'Sample Size" Property Appraisal and Assessment Administration,published by the International Association of Assessing Officers, 1990 edition with enough samples to assure that at the ninety-five percent confidence interval they are plus or minus ten percent accurate.
At the time of the pulling of the samples, sales are screened which are patently invalid on the face of the deed, as outlined in Acquisition and Analysis of Sales Data, Sections 6.1 through section 6.42 of the Standard on Ratio Studies,approved July 1990, International Association of Assessing Officers.
VERIFICATION, EDITING AND ADJUSTMENTS TO REAL ESTATE SAMPLES
MISCELLANEOUS
AGRICULTURAL LAND CLASSIFICATION
In conducting this component of the ratio study, the Arkansas Assessment Coordination Department shall use generally accepted valuation procedures, statistical compilation, and analysis techniques found in the International Association of Assessing Officers standards on ratio studies. (See Standard on Ratio Studies,approved July 1990, International Association of Assessing Officers or the current edition of same, hereafter referred to as 'SORS", which incorporates selected chapters and appendices of the Property Appraisal and Assessment Administration, published by the International Association of Assessing Officers, 1990 edition or current edition, hereafter referred to as "PAAA").
METHOD OF DETERMINING AGRICULTURAL LAND SAMPLES
SELECTION OF SAMPLES
At the same time as the other real estate sample requirements are provided the Field Auditor, instructions as to the number of agriculture samples to be obtained shall be provided. Prospective samples shall be selected at random. Those which bear a notation that the values have been modified for reasons other than poor management by the property owner shall not be used in the study. Any prospective sample to be excluded in this manner shall be recorded and documentation as to the validity of the exclusion obtained, otherwise the sample shall be included.
The Field Auditor shall be provided a County map with school districts denoted thereon. Each year for a period of three years, the Field Auditors shall note thereon the sections from which each year's samples have been pulled. A parcel shall not be included in the sample more than once in a three year period. Field Auditors must visually inspect each parcel site to determine its use.
PROCEDURE
In July of each year the ACD will perform a ratio study to determine whether the county has used the Agriculture Land Value Tables published by the ACD in compliance with Arkansas code 26-26-407. The following is the procedure used by ACD it determining each county's Agricultural Land ratio:
The classifications are:
BUSINESS PERSONAL CLASSIFICATION
This component of the ratio study shall be based on a physical examination of the current year's records of each assessor's office to determine the degree of compliance with the criteria established in the Commercial Personal Property Appraisal Manual published by the Arkansas Assessment Coordination Department.
When the field work commences for the current year, instructions as to the number of business personal commercial samples shall be provided.
METHOD OF DETERMINING NUMBER AND LOCATION OF SAMPLES
The minimum sample size for each county shall be determined by the population of the county as reflected in the latest final census figures and the number of businesses therein. Those counties with populations: of 29,999 and below shall have 20 samples; of 30,000 through 69,999 shall have 40 samples; of 70,000 through 199,999 shall have 50 samples and of 200,000 and above shall have 90 samples.
SELECTION OF SAMPLES
After determining the total business personal parcels in the county, the number of samples needed shall be divided into that figure to set the selection interval; however, if a business tentatively selected by this method results in a sample that does not fit into a category recognized in the square foot section of Commercial Personal Property Appraisal Manual, then the next business shall be selected.
PROCEDURE
RATIO COMPUTATION
AUTO/OTHER CLASSIFICATION
This component of the ratio study shall be based on a physical examination of the current year's records of each assessor's office to determine the degree of compliance with the criteria established in the current year edition of the Personal Property Assessment Manual published by the Arkansas Assessment Coordination Department.
METHOD OF DETERMINING NUMBER AND LOCATION OF SAMPLES
The minimum sample size for each county size shall be determined by the population of the county as reflected in the latest final census figures and the number of businesses therein. Those counties with populations: of 29,999 and below shall have 40 samples; of 30,000 to 69,999 shall have 70 samples; 70,000 to 199,999 shall have 100 samples and of 200,000 and above shall have 180 samples.
SELECTION OF SAMPLES
The Field Auditor shall be instructed to get samples of automobiles from the current year through the last fifteen years and of trucks from the current year through the last fourteen years. Only one vehicle shall be taken from each assessment
PROCEDURE
Since there is no consistent method of filing assessments containing automobiles, i.e., some being filed alphabetically by school district, some alphabetically by county and in many instances, the computer is available for us, samples shall be selected randomly by the Field Auditor who notes the method chosen.
RATIO COMPUTATION
A comparison of the actual assessed value and the value computed utilizing the manual by the Field Auditor produces the ratio by county, by school districts and by cities in that County.
Terms used in connection with the ratio study on market value real property shall be as defined in Section 14, "SORS." AND "PAAA."
The ACD shall maintain an Annual Register of Appraisal Companies and shall not approve a contracted appraisal plan of an Appraisal firm which has not registered with the ACD by submitting the following information:
STATUTORY AUTHORITY: A.C.A. 26-26-306 (Acts 1997, No. 836 Section 2)
STATUTORY AUTHORITY: A.C.A. 26-26-308 (Acts 1997, No. 836 Section 4)
STATUTORY AUTHORITY: A.C.A. 26-26-307 (Acts 1997, No. 836 Section 3)
STATUTORY AUTHORITY: A.C.A. 26-26-308 (Acts 1997, No. 836 Section 4)
In keeping with the intent of Act 836 of 1997, newly discovered and newly constructed property will be appraised and assessed at the value prevailing before the implementation of Act 758 of 1995.
STATUTORY AUTHORITY: A.C.A. 26-26-402 ( Acts 1981, No. 848, Section 1; Acts 1997, No. 1300, Section 22)
STATUTORY AUTHORITY: A.C.A. 26-26-409 (Act 1981, No. 848 Section 9)
The following definitions apply to Amendment 59 to the Arkansas Constitution: Act 1981, No. 848.
STATUTORY AUTHORITY: A.C.A. 26-26-401 (Act 1981, No. 848 Section 8)
STATUTORY AUTHORITY: A.C.A. 26-26-410 (Act 1997, No. 1300, Section 23)
STATUTORY AUTHORITY: A.C.A. 26-26-403 (Act 1981, No. 848, Sections Two and Nine.)
STATUTORY AUTHORITY: A.C.A. 26-26-410 (Act 1997, No. 1300, Section 23)
STATUTORY AUTHORITY: A.C.A. 26-26-404 (Act 1981, No. S4S Section Three)
STATUTORY AUTHORITY: A.C.A. 26-26-410 (Act 1997, No. 1300, Section 23)
Form No. GB-1 entitled Base Year Millage Rollback Computation and Certificate Form is adopted to comply with this statute.
STATUTORY AUTHORITY: A.C.A. 26-26-405 (Act 1981, No. 848 Section 4)
STATUTORY AUTHORITY: A.C.A. 26-26-410 (Act 1997, No. 1300, Section 23)
Form No. CC-2 entitled Personal Property Interim Millage Adjustment is adopted to comply with this Statute.
STATUTORY AUTHORITY: A.C.A. 26-26-304 and 26-26-407
STATUTORY AUTHORITY: A.C.A. 26-26-408 (Act 1981, No. 848, Section Seven)
STATUTORY AUTHORITY: A.C.A. 26-26-410 (Act 1997, No. 1300, Section 23)
STATUTORY AUTHORITY: A.C.A. 26-26-503 (Acts 1980 (1st Ex. Sess.) No. 48, Sections One, Two; 1985, No. 392, Sections One, Two)
STATUTORY AUTHORITY: A.C.A. 26-26-1113 (c)(1); (Act 1987, No. 1040, Sections One, Two)
The Assessment Coordination Department shall promulgate reasonable rules and regulations to effectuate the provisions of this chapter.
RULE 4.17
ASSESSMENT OF PERSONAL PROPERTY TAXES BY MAIL OR BY TELEPHONE
STATUTORY AUTHORITY: A.C.A. 26-26-1114 (c); (Act 1989, No. 517, Section One; Act 1991, No. 291 Section One; Act 1993, No. 1261, Section One)
"When assessing by telephone, record forms containing information taken by telephone shall be clearly identified as telephone assessments on the property owner signature line and shall bear the signature of the assessor or deputy assessor who conducted the telephone interview with the property owner.
STATUTORY AUTHORITY: A.C.A. 26-26-1202; (Act 1883, No. 114, C. & M. Dig., No. 9919, Pope's Dig. No. 13653)
For the purpose of this Act, the following term(s) are defined:
ARKANSAS ASSESSORS' REAL ESTATE COST MANUAL ACT 153 of 1955 as Amended
ARKANSAS COMMERCIAL PERSONAL PROPERTY MANUAL ACT 153 of 1955 as Amended
ARKANSAS PERSONAL PROPERTY MANUAL ACT 153 of 1955 as Amended
AGRICULTURAL LAND, PASTURE LAND AND TIMBER LAND GUIDELINE PUBLICATION
FOR USE BY ASSESSORS:
A- 1. COMMERCIAL/INDUSTRIAL REAL ESTATE RECORD CARD
A- 2. RESIDENTIAL REAL ESTATE RECORD CARD
A-3. RURBAN REAL ESTATE RECORD CARD
A- 4. RURAL REAL ESTATE RECORD CARD
A-5. MANUFACTURERS'INVENTORY REPORT
A- 6. COMMERCIAL PERSONAL PROPERTY ASSESSMENT FORM
COMMERCIAL PERSONAL PROPERTY ASSESSMENT INFORMATION
A- 7. ASSESSOR'S ABSTRACT (A.C.A. 26-26-304)
A-8. SUMMARY REPORT OF COUNTY ASSESSMENTS
A-9. IN-HOUSE COUNTYWIDE REAPPRAISAL PLAN
A-10. COUNTY REAPPRAISAL PROGRESS REPORT
A-11. CERTIFICATION OF COUNTY AS TO COMPLETION OF COMPREHENSIVE COUNTYWIDE REAPPRAISAL
FOR USE BY COUNTY CLERK:
CC-1. SUMMARY REPORT OF COUNTY ASSESSMENTS FOR THE YEAR
CC-2. PERSONAL PROPERTY INTERIM MTLLAGE ADJUSTMENT (A.C.A. 25-26-405)
CC-3. FRINGE DISTRICT ROLLBACK
CC-4. CERTIFICATION OF ASSESSED VALUE DATA (A.C.A. 26-26-403)
CC-5. SCHOOL DISTRICT CALCULATION TO DETERMINE MINIMUM MILLAGE REQUIRED BY AMENDMENT 74
FOR USE BY GOVERNING BODIES OF TAXING UNITS:
GB-1. COMPUTATION AND CERTIFICATION FORM. BASE YEAR MILLAGE
ROLLBACK COMPUTATION AND CERTIFICATION FORM (A.C.A. 26-26-404)
FOR USE BY EQUALIZATION BOARD & COUNTY CLERK AS EX-OFFICIO SECRETARY OF THE COUNTY EQUALIZATION BOARD:
E-l. EQUALIZATION BOARD MEMBERS AND ADDRESSES
E-2. EQUALIZATION BOARD ABSTRACT OF ADJUSTED ASSESSMENT (A.C.A. 26-26-304, 26-27-319)
E-3. EQUALIZATION BOARD RESOLUTION
MISCELLANEOUS:
M-l. APPLICATION FOR ADMISSION - ARKANSAS ASSESSMENT TRAINING PROGRAM
M-2. TRAINING AND CERTIFICATION PROGRAM
177.00.99 Ark. Code R. 001