Arkansas Administrative Code

26 CAR § 211-210. Discovery. (a) Upon written request, the Assessment Coordination Division will provide the information designated in Arkansas Code § 25-15-208(a)(3). (b) Such requests should be received by the division at least ten (10) days before the scheduled hearing.…

26 CAR § 211-211. Continuances. (a)(1) The presiding officer may grant a continuance of hearing for good cause shown. (2) Requests for continuances will be made in writing. (3) The request must state the grounds to be considered and be made as soon as practicable and, except in c…

26 CAR § 211-212. Hearing procedures. (a)(1) A simple majority of the Administrative Hearing Board shall constitute a quorum. (2)(A) The presiding officer: (i) Presides at the hearing; (ii) Declares a quorum of the hearing board present or not present; and (iii) May rule on motio…

26 CAR § 211-213. Order of proceedings. The presiding officer will conduct the hearing in the following manner: (1) The presiding officer will give an opening statement, briefly describing the nature of the proceedings; (2) The parties are to be given the opportunity to present o…

26 CAR § 211-214. Evidence. (a) The presiding officer shall rule on the admissibility of evidence and may, when appropriate, take official notice of facts in accordance with all applicable requirements of law. (b)(1) Stipulation of facts is encouraged. (2) The Administrative Hear…

26 CAR § 211-215. Default. If a party fails to appear or participate in an administrative adjudication after proper service of notice: (1) The Assessment Coordination Division may proceed with the hearing; and (2) The Administrative Hearing Board may render a decision in the abse…

26 CAR § 211-216. Subpoenas. (a)(1) At the request of any party, the Assessment Coordination Division shall issue subpoenas for the attendance of witnesses at the hearing. (2) The requesting party shall specify whether the witness is also requested to bring documents and reasonab…

26 CAR § 211-217. Recording the proceedings. (a) The responsibility to record the testimony heard at a hearing is borne by the Assessment Coordination Division. (b) Upon the filing of a petition for judicial review, the division will provide a verbatim transcript of testimony tak…

26 CAR § 211-218. Factors to be considered in imposing sanctions. (a) The Administrative Hearing Board, in its decision, may recommend that the action of the Assessment Coordination Division be sustained or overruled. (b)(1) The hearing board may recommend sanctions in addition t…

26 CAR § 211-219. Final order. (a) The Administrative Hearing Board will submit its recommendations to the Director of the Assessment Coordination Division in writing along with its proposed findings of fact and conclusions of law. (b)(1) The director will make the final order or…

26 CAR § 211-301. Purpose. Purpose: (1) To provide a common set of reasonable and prudent standards for acquisition and operation of county-based computerized information systems; (2) To increase awareness of data security procedures; (3) To support accurate and reliable computer…

26 CAR § 211-302. Computer systems general policy. (a) County elected officials and all county staff are required to comply with the provisions of these standards to the extent that current staffing and available funds allow. (b) In order to efficiently and reliably conduct count…

26 CAR § 211-303. Copyright policy. (a)(1) Counties shall apply strict adherence to software licensing agreements and copyrights. (2) All elected officials and employees of the county must comply with this policy regardless of being on county time or using county resources. (b) M…

26 CAR § 211-304. Security. (a)(1) Reasonable care must be taken to ensure that county records are protected from accidental or mischievous modification or deletion. (2) Security shall be provided in tiered layers to facilitate protection of the data without sacrificing efficienc…

26 CAR § 211-305. Access. (a) Office staff. (1) It is understood that elected officials and office staff will view, edit, add, and delete records from the county computer system in the normal course of their work. (2) Specific rights and privileges will be granted to do so in acc…

26 CAR § 211-306. Integrity. (a) Desktop. (1) Users should be aware that poor PC performance can have a detrimental effect on the integrity of computer data. (2) Users should report incidents of computer lockups, freezes, and other unusual behavior to the elected official or syst…

26 CAR § 211-307. Data storage. (a) Active data. (1) Active data is defined as information that is: (A) In current use; and (B) Subject to review or modification on a regular basis. (2)(A) Active data must be stored on a reliable fileserver drive whenever possible. (B) Data that …

26 CAR § 211-308. Disaster preparedness. (a) Preparation. (1) The elected official and/or system administrator shall develop a document that shall be used to prepare and, if necessary, respond to potential disasters that adversely affect the function or integrity of the county co…

26 CAR § 211-309. System maintenance. (a) Definition. (1) System maintenance consists of regular or special actions taken to ensure the proper operation of the computerized information system. (2) Typical system maintenance tasks include administering user access accounts for: (A…

26 CAR § 212-1001. CAMA systems required. Each county must have a CAMA system before being eligible for funding.

26 CAR § 212-1002. Computer data property of county. All data entered into a county’s CAMA system immediately becomes the property of that county.

26 CAR § 212-1003. Required reports. (a)(1) All CAMA systems, whether located in the courthouse or a remote site (for example, appraisal contractor’s office), will be able to provide the following reports to the Assessment Coordination Division by electronic transmission: (A) Par…

26 CAR § 212-1004. Downloading CAMA data. (a) If necessary, the CAMA system vendors will cooperate fully to convert data from their CAMA system to that of another vendor. (b) This will occur when a county has acquired a different CAMA system due to its own actions or has allowed …

26 CAR § 212-101. Definitions. As used in this part: (1)(A) “Agricultural lands” means lands used for the production of: (i) Timber; (ii) Agricultural crops; or (iii) Pasture. (B) Each parcel not exceeding five (5) acres in size will be assessed based upon market value, excepting…

26 CAR § 212-102. Waiver. (a) In order to effect the successful implementation of Acts 1999, No. 1185, contingent upon prior review of the Legislative Council of the General Assembly of the State of Arkansas and upon good cause being shown, the Director of the Assessment Coordina…

26 CAR § 212-1101. Bid specs for contracted reappraisals. (a) All contracted reappraisals will utilize standardized bid specifications developed by the Assessment Coordination Division. (b) Any variations from these standardized bid specifications must be: (1) In the form of an a…

26 CAR § 212-1102. Bids required for contracted reappraisals. (a)(1) Each county that contracts reappraisal services shall advertise for bids for the planned reappraisal by: (A) Posting a notice of such reappraisal and invitation to bid in a conspicuous place in the county courth…

26 CAR § 212-1201. Reappraisal plans required. (a) Every county assessor must submit a reappraisal plan by a date specified by the Assessment Coordination Division. (b) The division will review the plan and: (1) Approve the plan as written; or (2) Require an amended plan. (c) The…

26 CAR § 212-1202. Reappraisal budgets required. (a) Each county that undertakes an in-house reappraisal must submit a reappraisal budget attached to the reappraisal plan. (b) The reappraisal budget shall be on a form designated by the Assessment Coordination Division. (c) The re…

26 CAR § 212-1203. Reappraisal contracts required. 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.

26 CAR § 212-1204. Rejection of reappraisal plans. Should any part of a reappraisal plan fail to meet generally accepted standards, the Assessment Coordination Division shall reject the plan.

26 CAR § 212-1205. Conflicts with Acts 1997, Nos. 440 and 836. (a) Those counties that are compelled to reappraise due to low assessment ratios are not relieved by Acts 1999, No. 1185, from the legal obligations previously established by Acts 1997, Nos. 440 and 836. (b) A county …

26 CAR § 212-1206. Special needs. (a) 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. (b) After funding for reappraisals has been allocated, these s…

26 CAR § 212-1301. Minimum qualifications for appraisal tasks. (a) For the tasks listed in this subpart, certain minimum qualifications are hereby established, which must be met in order for the work performed to be considered valid. (b) Before an employee, either county employee…

26 CAR § 212-1302. Minimum qualifications for appraisal manager. (a) Appraisal Manager. (1) Level 4 appraiser as certified by State of Arkansas Training and Designation Program, or IAAO educational equivalent, with a minimum of four years’ experience in the mass appraisal field. …

26 CAR § 212-1303. Minimum qualifications for other appraisal tasks. Minimum qualifications for other appraisal tasks are as follows: (1) Collection of quantitative physical data, residential property — employer training; (2) Collection of qualitative physical data, residential p…

26 CAR § 212-1401. Maximum annual funding for reappraisals/reviews. Whether the reappraisal discussed in this part 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,…

26 CAR § 212-1402. Assessor’s duties other than reappraisal costs not eligible for funding. 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 righ…

26 CAR § 212-201. Appraisal manager examination. (a) The Assessment Coordination Division 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 m…

26 CAR § 212-202. Prerequisites for appraisal manager exam. Prerequisites for eligibility to take the exam shall include: (1) Level 4 Appraiser as designated by the State of Arkansas Training and Designation Program, or IAAO educational equivalent; and (2) A minimum of four (4) y…

26 CAR § 212-203. Administration of appraisal manager exam. (a) The author of the appraisal manager exam will be responsible for administering the first examination, and the Assessment Coordination Division shall be responsible for administering later editions. (b)(1) No fee shal…

26 CAR § 212-204. Submission of reappraisal plans. (a) Each county shall be required to submit a plan to the Assessment Coordination Division detailing how a reappraisal, whether performed in-house or contracted, will be accomplished over a prescribed time period. (b) The purpose…

26 CAR § 212-205. Format for reappraisal plans. (a) The Assessment Coordination Division will provide a complete format for the reappraisal plan, and the plan will be required to be completed on this specific form. (b) Any variation from these standardized plans must be preapprov…

26 CAR § 212-206. Parcel count information. Reappraisal plans shall contain detailed parcel count information in two (2) formats using the forms described in the Appendix as A-13 “Parcel Count Form A” and A-14 “Parcel Count Form B”.

26 CAR § 212-207. Order of reappraisal progress. (a)(1) Reappraisal plans will specify the exact order in which townships will be reviewed during Phase 1 of the reappraisal. (2) An alternative will allow the reappraisal plan to appraise all cities in a county first, and then appr…

26 CAR § 212-208. Appraisal manager to be named in reappraisal plan. (a)(1) Each reappraisal plan will name a specific person as the appraisal manager, hereafter referred to as manager. (2) No reappraisal plan will be approved that designates the county assessor as the manager. (…

26 CAR § 212-209. Existing resources. (a) Reappraisal plans will list in reasonable detail the reappraisal resources already existing within a county. (b) Those resources shall include but not be limited to: (1) Computer hardware; (2) Mapping records; (3) Available office space; …

26 CAR § 212-301. Reappraisal budgets. (a) Each county that undertakes an in-house reappraisal must provide and attach a copy of a reappraisal budget to the reappraisal plan. (b) The reappraisal budget will: (1) Be on a prescribed form furnished by the Assessment Coordination Div…

26 CAR § 212-302. Minimum expected production levels for in-house reappraisals. (a) Manpower needs necessary for any reappraisal are calculated based on: (1) Known parcel numbers; (2) Working days available; and (3) Anticipated production levels per worker. (b) Production levels …

26 CAR § 212-303. Full reappraisal program using single appraisers. Entry of sales data 100 Residential Commercial Physical data collection 25 Physical data collection 10 Physical data entry 40 Physical data entry 20 Data entry review 250 Data entry review 30 Valuation 150 Valuat…