177.00.12 Ark. Code R. § 001 Amendments to Rules: 1.03 - Description of Organization; 1.06 - Best Practices Advisory Groups; 3.12 - Appraisal Manager to Be Named In Reappraisal Plan; 3.15.3 - Review Reappraisal Program Using Single Appraisers; 3.15.4 - Review Reappraisal Program Using Data Gatherers and Review Appraisers; 3.20 - Progress Reports From Appraisal Manager to Acd; 3.22 - Direct Deposits; 3.30 - Minimum Acceptable Standards For Performance Audits; 3.36 - Required Reports; 3.38 - Bid Specs For Contracted Reappraisals; 3.39 - Bids Required For Contracted Reappraisals; 3.42 - Reappraisal Budgets Required; 4.08.2 - Definitions Relating to Amendment 79; and Rule 4.29 - Change In Market Value Between Reappraisals

LibraryArkansas Administrative Code
Edition2023
CurrencyCurrent through Register Vol. 48, No. 12, December, 2023
Year2023
Citation177.00.12 Ark. Code R. § 001

CHAPTER ONE GENERAL PROVISIONS

    RULE 1.01STATUTORY 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 1.02GENERAL 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 1.03DESCRIPTION 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 Administrators, and support staff. 1. Division One is comprised of the Director Deputy Director, Legal Counsel, and Division Administrators. 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. 3. Division Three encompasses the following areas: Computer operations, data management, statistical analysis, and overall coordination of the real estate property ratio study. 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 1.04PUBLIC 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 1.05THE 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. Adopted 10/01/99
    RULE 1.06ASSESSMENT 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. 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. Meetings Each Best Practices Advisory Group must hold its initial meeting every year in January. 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. The minutes from each Group meeting shall be submitted to ACD within ten (10) working days from the date the meeting is adjourned. The Director may remove any member absent from the January meeting or if the member is absent from three meetings during a calendar year. 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 Amended 12/07/12

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 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. Adopted 10/01/99
    RULE 2.02PUBLIC 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
    RULE 2.03ADMINISTRATIVE HEARING ADVISORY BOARD A. There is hereby created an Administrative Hearing Board (hereinafter called the Hearing Board) which shall consist of (7) members appointed by the director of the ACD as follows * Four Appraisal Managers. One representing each congressional district; * One member representing public education; * One at-large member that is a property owner and a resident of the state of Arkansas representing taxpayers; * One Assessor who has an ACD Level 4 Designation. B. Each Hearing Board member will serve for three years except for the first year when the members will draw lots to initiate the necessary staggered terms system. The first working year shall begin immediately upon adoption of this rule and last until the 2nd Monday in January, 2008 when the second year shall begin and each year shall continue in a like manner thereafter. C. At the first meeting of the Hearing Board each year, after the new appointees to the Board have taken office, the Board shall elect a Chairman and a Secretary for that year. D. Appointment to the Board shall be made by the Director of the ACD, after seeking nominations from organizations or individuals representing each of the required sectors. E. A board member may be dismissed by the chairman if they cease to meet eligibility requirements herein or fail to attend 3...

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT