177.00.04 Ark. Code R. § 001 Regulations Concerning the Operation of the Department and For the Valuation, Assessment, and Equalization of Ad Valorem Taxes

• Library: Arkansas Administrative Code
• Edition: 2023
• Currency: Current through Register Vol. 48, No. 12, December, 2023
• Citation: 177.00.04 Ark. Code R. § 001
• Year: 2023

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 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 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 504 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. 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. 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. 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

CHAPTER TWO GENERAL RULES OF PRACTICE AND PROCEDURE

RULE 2.01 PETITIONS FOR DECLARATORY ORDERS 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. 1. In those instances in which the Department's response to a petition for a declaratory order is to be based on the opinion of the Attorney General, the Director shall issue [BETA] Declaratory Order promptly on receipt of the official opinion of the Attorney General. 2. With respect to all other petitions, the Director shall issue a Declaratory Order in response to said petition within fifteen (15) working days from the date of filing by mailing a copy of the order to petitioner by certified mail. Adopted 10/01/99

RULE 2.02 PUBLIC RIGHT TO PETITION 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 a petition, the Assessment Coordination Department shall either deny the petition, stating in writing its reasons for the denial, or shall initiate rule-making proceedings. Adopted 10/01/99

CHAPTER THREE

IMPLEMENTATION OF ACT 1185 OF 1999

RULE 3.01 APPRAISAL MANAGER EXAMINATION 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. Adopted 10/01/99

RULE 3.02 PREREQUISITES FOR APPRAISAL MANAGER EXAM Prerequisites for eligibility to take the exam shall include Level 4 Appraiser as designated by the...