Section 26-26-1905 - Rules relating to reappraisal procedures(a) To carry out the provisions of this subchapter, the Assessment Coordination Division, as it deems necessary, appropriate, and consistent with the objectives of this subchapter, shall: (1) Develop and implement rules relating to reappraisal procedures to be followed by counties, specifying annual objectives with respect to the discovery, listing, and valuation of real property for assessment purposes;(2)(A) Develop and implement rules relating to training, experience, and testing requirements for determining whether a person is qualified to manage a reappraisal.(B) Any division personnel responsible for approving reappraisal plans or property values resulting from those reappraisals shall be required to meet the same criteria; and(3)(A) Enter into contracts with private entities for appraisal services on behalf of counties on such terms and conditions as the division deems are consistent with the provisions of this subchapter and are necessary and appropriate in its implementation.(B) Section 19-11-101 et seq. shall not apply to a contract made under this subchapter and to the expenditure of funds from the Arkansas Real Property Reappraisal Fund.(b)(1) Each county shall follow the reappraisal procedures established by the division and file a reappraisal management plan with the division no later than November 1 of the year preceding the commencement of the reappraisal.(2) The reappraisal management plan shall specify a proposed budget, personnel needs, and projected annual progress with respect to the discovery, listing, and valuation of property.(c) The division shall follow preestablished division rules to determine whether a reappraisal management plan is approved or rejected.(d)(1) The division shall establish training, experience, and testing requirements, and such other criteria as it deems necessary to determine whether a person is qualified to manage a reappraisal performed under this subchapter.(2) The division shall not approve a reappraisal management plan that does not name a qualified manager.(e)(1) Employees of the county assessor may be used to reappraise the county and the county assessor or a designated employee may manage the reappraisal if the county assessor or the designated employee meets the qualifications established in this subchapter and the rules established under this subchapter.(2)(A) If the initial reappraisal management plan required in subsection (b) of this section as submitted by the county assessor is rejected by the division, the county assessor shall be allowed to submit an alternate reappraisal management plan within thirty (30) days of the rejection of the initial reappraisal management plan.(B) If the alternate reappraisal management plan is rejected by the division, the county shall employ and enter into a contract for professional services with a professional reappraisal company on behalf of all taxing units in the county as set forth in subsection (f) of this section.(f)(1) The county assessor may enter into a contract for professional services with a professional reappraisal company when both the proposed contract and the reappraisal management plan submitted by the contractor have been approved by the division.(2)(A) If the initial reappraisal management plan submitted by the contractor is rejected by the division, the contractor shall be allowed to submit an alternate reappraisal management plan.(B) If the second reappraisal management plan is rejected by the division, the division shall write a reappraisal management plan that the county shall employ and enter into a contract for professional services with a professional reappraisal company on behalf of all taxing units in the county.(3) The reappraisal contract must be accompanied by an approved reappraisal management plan.Acts 1999, No. 1185, § 4; 2005, No. 1445, § 1.