CHAPTER ONE GENERAL PROVISIONS
RULE 1.1STATUTORY 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
1.2GENERAL 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 1.4PUBLIC
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.
CHAPTER TWO GENERAL RULES OF PRACTICE AND PROCEDURE
RULE 2.1PETITIONS 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 its
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.
RULE 2.2PUBLIC 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 apetition,
the Assessment CoordinationDepartment shall either deny the petition, stating
in writing its reasons for the denial, or shall initiate rule-making
proceedings.
CHAPTER THREE IMPLEMENTATION OF ACT 1185 OF 1999
RULE
3.1APPRAISAL 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.
RULE 3.2PREREQUISITES FOR
APPRAISAL MANAGER EXAM
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.
RULE 3.3DATE OF APPRAISAL MANAGER
EXAM
The first exam will be offered by a date no later than September
1,1999.
RULE 3.4
ADMINISTRATION OF APPRAISAL MANAGER EXAM
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.
RULE 3.5
SUBMISSION OF REAPPRAISAL PLANS
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.
RULE 3.6DUE
DATE FOR REAPPRAISAL PLANS
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.
