RULE 2.03
ADMINISTRATIVE 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 consecutive meetings without justification, or for other
reasonable cause.
RULE 2.04
ADJUDICATIVE HEARINGS
STATUTORY AUTHORITY ACA
25-15-208.
A.
SCOPE
The provisions of the Arkansas Administrative
Procedures Act, as amended, are applicable to all final orders and decisions of
the Assessment Coordination Department (ACD). This Rule applies to, but is not
limited to, all requests for administrative adjudications concerning such
decisions and orders resulting from ACD: out of compliance findings and
directives for corrective action; termination of reappraisal contracts and
plans; removal of appraisal companies from the list of registered contractors;
decisions suspending or revoking professional designations of appraisers and
appraisal managers; and any impositions of civil penalties. The provisions of
the Administrative Procedures Act addressing "licensing" is applicable in
situations where ACD rules refer to "professional
designations".
B.
PRESIDING
OFFICER
The Chairman of the Administrative Hearing
Advisory Board (Hearing Board) shall request the Attorney General to provide a
presiding officer to preside at the hearing. If the Attorney General does not
provide a hearing officer the chairman may preside or designate other members
of the Board to preside.
C.
APPEARANCES
1.
Any party appearing
in the Department proceeding has the right, at his or her own expense, to be
represented by counsel.
2.
A party may request a
formal hearing, or adjudicatory proceeding, on his or her own behalf or may do
so through an attorney.
3.
Any attorney
representing a party to an adjudicatory proceeding must file notice of
appearance promptly upon being retained.
4.
Service on counsel of
record is the equivalent of service on the party
represented.
5.
On written motion,
served on the party represented and all other parties of record, the presiding
officer may grant counsel of record leave to withdraw for good cause
shown.
D.
CONSOLIDATION
If there are separate matters that involve
similar issues of law or fact, or identical parties, the matters may be
consolidated if it appears that consolidation would promote the just, speedy,
and inexpensive resolution of the proceedings, and would not unduly prejudice
the rights of a party.
E.
NOTICE TO
INTERESTED PARTIES
If it appears that the determination of the
rights of parties in a proceeding will necessarily involve a determination of
the substantial interests of persons who are not parties, the presiding officer
may enter an order requiring that an absent person be notified of the
proceeding and be given an opportunity to be joined as a party of
record.
F.
SERVICE OF
PAPERS
Unless the presiding officer otherwise
orders, every pleading and every other paper filed for the proceeding, except
applications for witness subpoenas and the subpoenas, shall be served on each
party or the party's representative at the last address of
record.
G.
INITIATION &
NOTICE OF HEARING
1.
An administrative
adjudication is initiated by the request of the respondent for a formal hearing
and upon which event the ACD shall issue a notice of
hearing.
2.
The notice of hearing will be sent to the respondent by
U.S. Mail, return receipt requested, delivery restricted to the named recipient
or his agent. Notice shall be sufficient when it is so mailed to the
respondent's latest address on file with the
agency.
3.
Notice will be mailed at least 20 days before the
scheduled hearing.
4.
The notice will
include:
a.
A statement of the time, place, and nature of the
hearing;
b.
A statement of the legal authority and jurisdiction under
which the hearing is to be held: and
c.
A short and plain
statement of the matters of fact and law
asserted.
H.
MOTIONS
All requests for relief will be by motion.
Motions must be in writing or made on the record during a hearing. A motion
must fully state the action requested and the grounds relied upon. The original
written motion will be filed with the agency. When time allows, the other
parties may, within seven (7) days of the service of the written motion, file a
response in opposition. The presiding officer may conduct such proceedings and
enter such orders as are deemed necessary to address issues raised by the
motion. However, a presiding officer will not enter a dispositive order or
decision unless expressly authorized in writing to do so, otherwise the motion
must be heard and ruled on by a majority of the members of the Hearing Board
that are present.
I.
ANSWER
The party filing the request for a hearing
shall be called the respondent. A respondent may, but is not required to, file
an answer or objection to the action of the department that brought about the
request for an adjudicative hearing.
J.
DISCOVERY
1.
Upon written request,
the agency will provide the information designated in A.C.A §
25-15-208(a)
(3).
2.
Such requests should be received by the agency at least 10
days before the scheduled hearing.
K.
CONTINUANCES
1.
The presiding officer may grant a continuance of hearing
for good cause shown.
Requests for continuances will be made in
writing. The request must state the grounds to be considered and be made as
soon as practicable and, except in cases of emergencies, no later than five (5)
days prior to the date noticed for the hearing. In determining whether to grant
a continuance, the presiding officer may consider:
a.
Prior
continuances:
b.
The interests of all
parties:
c.
The likelihood of informal
settlements:
d.
The existence of an
emergency;
e.
Any objection;
f.
Any applicable time
requirement;
g.
The existence of a
conflict of the schedules of counsel, parties, or
witnesses;
h.
The time limits of the request;
and
i.
Other relevant factors.
2.
The
presiding officer may require documentation of any grounds for
continuance.
L.
HEARING
PROCEDURES
1.
A simple majority of the Hearing Board shall constitute a
quorum. The presiding officer: presides at the hearing; declares a quorum of
the Hearing Board present or not present, may rule on motions, require briefs,
and issue such orders as will ensure the orderly conduct of the proceedings;
provided, however, any presiding officer shall not enter a dispositive order of
the case unless expressly authorized in writing by a majority of the Board
participating in the hearing to so do.
2.
All objections must
be made in a timely manner and stated on the
record.
3.
Parties have the right to participate and to be
represented by counsel in all hearings or pre-hearing conferences related to
their case.
4.
Subject to terms and
conditions prescribed by the Administrative Procedure Act, parties have the
right to introduce evidence on issues of material fact, cross-examine witnesses
as necessary for a full and true disclosure of the facts, present evidence in
rebuttal, and, upon request by the Hearing Board or the presiding officer, may
submit briefs and engage in oral argument.
5.
The presiding officer
is charged with maintaining the decorum of the hearing and may refuse to admit,
or may expel, anyone whose conduct is
disorderly.
M.
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 opening
statements.
3.
The parties will be
allowed to present their cases in the sequence determined by the presiding
officer.
4.
Each witness must be sworn or affirmed by the presiding
officer, or the court reporter, and be subject to examination and
cross-examination as well as questioning by the Hearing Board. The presiding
officer may limit questioning in a manner consistent with the
law.
5.
When all parties and witnesses have been heard, parties
may be given the opportunity to present final
arguments.
N.
EVIDENCE
1.
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.
2.
Stipulation of facts
is encouraged. The Hearing Board may make a decision based on stipulated
facts.
3.
Evidence in the proceeding must be confined to the issues
set forth in the hearing notice, unless the parties waive their right to such
notice or the presiding officer determines that good cause justifies expansion
of the issues. If the presiding officer decides to admit evidence outside the
scope of the notice, over the objection of a party who did not have actual
notice of those issues, that party, upon timely request, will receive a
continuance sufficient to prepare for the additional issue and to permit
amendment of pleadings.
4.
A party seeking
admission of an exhibit must provide three copies of each exhibit at the
hearing. The presiding officer must provide the opposing parties with an
opportunity to examine the exhibit prior to the ruling on its admissibility.
All exhibits admitted into evidence must be appropriately marked and be made
part of the record.
5.
Any party may object
to specific evidence or may request limits on the scope of the examination or
cross-examination. A brief statement of the grounds upon which it is based
shall accompany such an objection. The objection, the ruling on the objection,
and the reasons for the ruling will be noted in the record. The presiding
officer may rule on the objection at the time it is made or may reserve the
ruling until the written decision and recommendation of the Hearing
Board.
6.
Whenever evidence is ruled inadmissible, the party
offering that evidence may submit an offer of proof on the record. The party
making the offer of proof for excluded oral testimony will briefly summarize
the testimony or, with permission of the presiding officer, present the
testimony. If the excluded evidence consists of a document or exhibit, it shall
be marked as part of an offer of proof and inserted in the
record.
7.
Irrelevant, immaterial, and unduly repetitive evidence
will be excluded. Any other oral or documentary evidence, not privileged, may
be received if it is of a type commonly relied upon by reasonably prudent men
and women in the conduct of their affairs.
8.
Reasonable
inferences. The finder of fact may base its findings of fact upon reasonable
inferences derived from other evidence received.
O.
DEFAULT
If a party fails to appear or participate in
an administrative adjudication after proper service of notice, the agency may
proceed with the hearing and the Hearing Board may render a decision in the
absence of the party.
P.
SUBPOENAS
1.
At the request of any party, the agency shall issue
subpoenas for the attendance of witnesses at the hearing. The requesting party
shall specify whether the witness is also requested to bring documents and
reasonably identify said documents.
2.
A subpoena may be
served by any person specified by law to serve process or by any person who is
not a party and who is eighteen (18) years of age or older. Delivering a copy
to the person named in the subpoena shall make service. Proof of service may be
made by affidavit of the person making service. The party seeking the subpoena
shall have the burden of obtaining service of the process and shall be charged
with the responsibility of tendering appropriate mileage fees and witness fees
pursuant to Rule 45, Arkansas Rules of Civil Procedure. The witness must be
served at least two days prior to the hearing. For good cause, the department
or the presiding officer of the Hearing Board may authorize the subpoena to be
served less than two days before the hearing.
3.
Any motion to quash
or limit the subpoena shall be filed with the agency and shall state the
grounds relied upon.
Q.
RECORDING THE
PROCEEDINGS
The responsibility to record the testimony
heard at a hearing is borne by the agency. Upon the filing of a petition for
judicial review, the agency will provide a verbatim transcript of testimony
taken at the hearing.
R.
FACTORS TO BE
CONSIDERED IN IMPOSING SANCTIONS
The Hearing Board, in its decision, may
recommend that the action of the ACD be sustained or overruled. The Hearing
Board may recommend sanctions in addition to or different from those imposed
initially by the ACD. The Director may impose sanctions in addition to or
different from those recommended by the Hearing Board. The ACD, the Hearing
Board, and the Director may take into consideration all substantial evidence of
record, including but not limited to the
following:
1.
The nature and degree of the errors and omissions and/or
misconduct for which the action is being taken against the county, contractor,
or professional designee;
2.
The seriousness and
circumstances surrounding the misconduct.
3.
The loss or damage to
taxpayers, clients or others;
4.
The assurance that
taxpayers, clients and others will be protected from the type of errors,
omissions, and misconduct found;
5.
The profit or benefit
to the alleged offender;
6.
The avoidance of
repetition;
7.
Whether the conduct
was deliberate, intentional, or negligent;
8.
The deterrent effect
on others;
9.
The conduct of the alleged offender during the course of
the Proceeding;
10.
The alleged
offender's prior record, including warnings;
11.
Matters offered by
the alleged offender in mitigation or extenuation; except that a claim of
disability or impairment resulting from the use of alcohol or drugs may not be
considered unless the alleged offender demonstrates that he or she is
successfully pursuing in good faith a program of
recovery.
S.
FINAL
ORDER
The Hearing Board will submit its
recommendations to the Director in writing along with its proposed findings of
fact and conclusions of law. The Director will make the final order or decision
in writing and serve a copy on the respondent. The order or decision will
include a recitation of facts found based on testimony and other evidence
presented and reasonable inferences derived from the evidence pertinent to the
issues of the case. It will also state conclusions of law and directives or
other disposition entered against or in favor of the
respondent.
The order will be served personally or by
certified mail on the respondent. If counsel represents respondent, service of
the order on respondent's counsel shall be deemed service on the
respondent.
RULE 3.12APPRAISAL MANAGER TO BE NAMED
IN REAPPRAISAL PLAN
Each reappraisal plan will name a specific person as the
Appraisal Manager, hereafter referred to as
Manager. The Manager has overall responsibility for
the reappraisal. He or she shall be knowledgeable of and responsible for all
aspects of the Reappraisal Plan (Plan). He or she shall assure that all
applicable state laws, rules and regulations concerning reappraisals are
followed.
A Manager may not delegate his or her
responsibilities as a Manager in a county. To this end, in instances where a
Manager is responsible for more than one county, he or she shall be present in
each county as needed but not less than one day per week or as an alternative
at least one week per month. Additionally, when ACD auditors are working in a
county the Manager should be physically present or available to be called when
auditors wish to make an inquiry about the
reappraisal.
A Manager is responsible: for seeing that
personnel working under his or her supervision have the training and experience
necessary to properly do the work assigned; for supervising the work of
personnel working under him or her; for reviewing the work product of personnel
working under his or her supervision.
Any violation of law or ACD rules, as well as
deviation from sound assessment practices by an employee, as specified in ACD
Rule 3.30, shall be reported by the
Manager to the county assessor and ACD Field Operations Manager within (60)
days from the occurrence.
Violation of any provision of this rule shall
cause the Manager to be subject to disciplinary actions, which may include
revocation of the Managers designation by the
Department.
RULE
3.18IN-HOUSE REAPPRAISAL PLANS -
SIGNATURE
REQUIREMENTS
In-house reappraisal plans must bear the notarized signatures of
the county assessor, , county judge, and the appraisal manager.
The signature of the Appraisal Manager signifies only that
he or she is familiar with the terms of the contract and intends to undertake,
on this job, the responsibilities of an Appraisal Manager as elsewhere outlined
in these rules.
The plan must be approved by a quorum court appropriation
ordinance.
RULE 3.19
CONTRACTED REAPPRAISAL PLANS - SIGNATURE REQUIREMENTS
Contracted reappraisal plans must bear the notarized signatures
of the county assessor, county judge,
and
a principal of the reappraisal company
performing the reappraisal, and the appraisal manager.
The
signature of the Appraisal Manager signifies only that he or she is familiar
with the terms of the contract and intends to undertake, on this job, the
responsibilities of an Appraisal Manager as elsewhere outlined in these
rules.
The plan must be approved by a quorum court appropriation
ordinance.
RULE 3.31
FAILURE TO COMPLY WITH STANDARDS OF PERFORMANCE AUDIT
The Director of the Department may, for cause, and after
opportunity for a hearing, suspend or terminate the contract of any appraisal
firm or county, suspend or terminate the appraisal manager status of an
appraisal manager, or remove an appraisal firm from the list of eligible
contractors.
Whenever an audit indicates standards established elsewhere in
these rules have not been met, the responsible party will be given the
opportunity to dispute the audit results. Upon a final determination that
standards have not been met, the Director of the Department MAY declare the
reappraisal to be out of compliance and/or require corrective action. Factors
that can
influencethe Director's decision
include, but are not limited to (1) the significance of the problem, (2) the
cause of the problem, and (3) previous violations.
Value-related elements are considered significant for these
purposes when they are estimated to affect market value by $2,000 or more.
An insignificant problem can become significant when the county
or appraisal firm fails to correct the problem.
When the reappraisal is determined to be out of compliance, that
finding will be reported by certified mail to the county assessor and appraisal
manager and reappraisal funding will be withheld
or
terminated. The aforementioned letter will be copied to
the board of equalization, county judge, quorum court, and the contractor when
applicable.
The aggrieved party shall have 30 days from
the date of the certified letter to request a hearing. If a hearing is
requested, funds will continue to be withheld pending results of the
hearing.
Failure to pass the ratio study causes a
county to be out of compliance and reappraisal funding will be withheld
immediately when a county fails the study.
If funding
has not been terminated and out of
compliance is due to causes other than a failed ratio study,
the responsible party
may
sign, date, and return the enclosed Compliance Verification Form (Form
A-17) within 30 calendar days of the date of the certified letter and
agree to completecorrective action as
required
in order to return to compliance without a
hearing.Withheld funds will be released and payments will
be resumed in accordance with the specifications of the Compliance Verification
Form.
Termination of funding may occur if the aggrieved
party does not either request a hearing or return the signed and dated
Compliance Verification Form within 30 days.
If funding has not been terminated and out of
compliance is due to a failure to meet the level or uniformity standards for
ratio studies, procedures shall apply as outlined in A.C.A. 26-26-304 (f) and
(g). The reappraisal shall remain out of compliance and reappraisal funding
shall continue to be withheld until completion of proper corrective action as
required by a Compliance Verification Form.
For any out of compliance situation,
termination of funding may result if the responsible party fails to complete
required corrective action.
RULE 3.51DEFINITIONS RELATING TO
CHAPTER 3 RULES
Agricultural lands - Lands used for the production of timber,
agricultural crops, or pasture. Each parcel not exceeding five acres in size
will be assessed based upon market value, excepting those parcels for which
observedor property owner provided
evidence of a genuine agricultural, pasture or timber use. The words
agricultural, pasture or timber use mean that the land is managed in a fashion
that indicates it is being used in the production of crops, livestock or lumber
with a view toward profit.
City lands - Lands within the limits of an incorporated
city.
Contracted reappraisal - A reappraisal conducted by non-county
employees, and overseen by an appraisal manager who is an employee or principal
in a reappraisal contracting firm.
In-house reappraisal - A reappraisal conducted by employees of
the county, and overseen by an appraisal manager. The appraisal manager may be
an employee of the county or a contract appraisal manager.
Neighborhood - A portion of a larger community, or an entire
community, in which there is a homogeneous grouping of inhabitants, buildings,
or business enterprises. It is that area within which any change has an
immediate and direct influence on the value of the subject property.
Parcel - All contiguous land capable of being conveyed on a
single deed, except when that tract of land crosses taxing unit boundaries,
township lines, or section lines. Improvement only assessments are considered a
parcel irrespective of the land on which it is located. In circumstances where
land otherwise defined as a parcel by necessity and convenience must be listed
in more than one of the assessor's books (City and town, Rural, and Rural
Platted Sub division) it may be divided into separate parcels; each portion
listed in the appropriate assessor book. Any legal description shall not be
listed on more than one parcel. Ownership of a parcel by multiple persons does
not constitute multiple parcels. Control cards, information cards, and mineral
rights parcels are not to be counted as parcels for use when applying Act 1185
of 1999.
Reappraisal - The estimating of the value of all taxable real
property within the county as of a given date within a given time frame.
Rurban lands - Lands in a recorded, platted subdivision which lie
outside the limits of any incorporated city.
Sectionalized Aerial Photos - the process of drawing and/or
displaying linear representations of Section, Township and Range lines on
aerial photography and labeling same.
RULE 4.04.1a
PURPOSE,
AUTHORITY, AND OBJECTIVE OF RATIO STUDY RULES
1. Purpose. The purpose of these rules is to
ensure that real property in Arkansas is appraised accurately and uniformly in
accordance with constitutional and statutory requirements, most notably A.C.A.
26-26-1902 and A.C.A. 26-26-304(e)(1).
2. Authority. A.C.A 26-26-304 directs the
Arkansas Assessment Coordination Department (ACD) to prepare a ratio study by
classification for each county and school district in valuation years. These
rules set forth the procedures ACD will follow in conducting these studies for
properties appraised on a market value standard and the requirements of
counties and contractors in assisting ACD in effective completion of such
studies.
References to "counties" in these rules include contractors or
vendors who work for or assist counties in the revaluation and assessment
process.
3. IAAO Standards.
A.C.A 26-26-304(a)(3) directs ACD to use generally accepted valuation
procedures and techniques found in the International Association of Assessing
Officers' (IAAO) standards on ratio studies. As a general matter, both the
assessors and ACD should follow IAAO standards in preparing sales for the ratio
study and in conducting such studies. These rules are intended to provide
specific guidance and requirements for conducting ratio studies in Arkansas
consistent with IAAO standards. However, where there may be differences or
discrepancies between these rules and IAAO standards, these rules shall
control.
4. Property type. Property
values must be uniform among and within major property types. The ACD's ratio
study of real properties appraised on a market value standard shall utilize the
following three major types or classes of property
(1) residential properties including
multi-family properties with four units or less,
(2) vacant land regardless of zoning or
probable use, and (3) commercial and industrial properties including
multi-family properties with five or more units.
5. Market areas. Property values must be
uniform across and within major geographic divisions of a county. Each county
shall define major geographic areas, termed "market areas". Each market area
shall contain between 1,000 and 20,000 parcels, depending on value patterns and
the economic diversity of the county. Market areas can be viewed as groups of
neighborhoods in the same geographic area or areas that share similar economic
characteristics and price ranges. Smaller or economically homogeneous counties
may have a single market area.
6.
Technology. The ratio study shall be performed efficiently using modern data
processing technology. Counties must submit data to the Department in
electronic format in standard formats provided by the Department.
RULE 4.04.1b
RATIO STUDY REQUIRED DATES
1. January 31. By January 31 of each year
allcounties shall submit to ACD an electronic list of all
warranty deeds and special warranty deeds. For counties with 50,000 or more
parcels this list shall include all warranty deed and special warranty deed
sales of vacant and residential parcels for the
priorcalendar
year and all warranty deed and special warranty deed sales of commercial and
industrial properties for the prior
twocalendar years. For all
other counties the submission shall include all vacant and residential warranty
deed and special warranty deed sales for the prior
two
calendar years and all warranty deed and special warranty deed sales
of commercial and industrial properties for the prior
three
calendar years. Each sale shall contain the following items.
* Parcel number
* Section, township, and range or subdivision
* The existing land, building, and total value of the property
before consideration of value caps, partial exemptions, etc.
* The primary use code of the property
* Market area
* Neighborhood
* School district
* The land size and unit of measurement (acres, square feet,
etc.)
* The living area, construction grade, grade adjustment factor,
year built if available, and effective age or remaining economic life
percentage of the primary building in the case of residential properties
* The Marshall & Swift building class code (A, B, C, D, or
S), occupancy type code, gross building area, year built, effective age, and
remaining economic life in the case of commercial and industrial
properties
* The sale date, deed book and page, deed type, grantor, grantee,
and sale validation code for the most recent warranty or special warranty deed
sale of the property
* The sale price and any adjustments to the price for personal
property, etc.
* Sales/Ratio related comments.
The file shall contain one row per property and must be in ASCII
fixed field, ASCII comma separated value (csv), Excel, or Quattro Pro format,
or in a format that is directly compatible with Excel.
2. March 1. By March 1 ACD shall prepare a
preliminary ratio study for each revaluation county that sets forth the level
and uniformity of assessments in the county based on existing assessed values.
Sales used in the study will not be adjusted for time.
3. April 1. By April 1 ACD will determine
appropriate time adjustment factors for each county for each of the three major
property classifications described in 1.4 above based on sales submitted by the
county and provide the results to the county.
4. June 1. By June 1 counties must notify the
ACD of any disagreements with its time adjustment factors and submit any
requested changes or modifications to the adjustments. (See also 4.1 and 4.2
below.)
5. July 1. By July 1
counties conducting revaluations shall submit to ACD an electronic file of all
real property appraised on a market value standard. The file shall include the
following items for each property:
* Parcel number
* Section, township, and range or subdivision
* The new land, building, and total value of the property before
consideration of value caps, partial exemptions, etc.
* The prior land, building, and total value before consideration
of value caps, partial exemptions, etc.
* The primary use code of the property
* Market area
* Neighborhood
* School district
* The land size and corresponding unit of measurement
* The living area, construction grade, grade adjustment factor,
year built if available, and effective age or remaining economic life
percentage of the primary building in the case of residential properties
* The Marshall & Swift building class code (A, B, C, D, or
S), occupancy type code, gross building area, year built, effective age, and
remaining economic life in the case of commercial and industrial
properties
* The sale date, deed book and page, deed type, grantor, grantee,
and sale validation code for the most recent warranty or special warranty deed
sale of the property
* The sale price and any adjustments to the price for personal
property, etc.
* Sales/Ratio related comments.
The file shall contain one row per property and must be in ASCII
fixed field, ASCII comma separated value (csv), Excel, or Quattro Pro format,
or in a format that is directly compatible with Excel.
6. August 1. By August 1 ACD shall prepare a
final ratio study for each evaluation county setting forth the level and
uniformity of assessments in the county for the revaluation year.
RULE 4.04.1c
SALES USED IN RATIO STUDIES
1. Sales time frame. In counties with at
least 50,000 real property parcels, the ratio study will use one
year of sales for vacant and residential properties and two
years of sales for commercial and industrial properties. For all other
counties the study will use twoyears of sales for vacant and
residential properties and threeyears of sales for commercial
and industrial properties.
2. Audit
of county submissions. The ACD will compare county sales submissions against
records maintained by county recorders to ensure that all warranty deeds have
been timely submitted.
3. Sales
validation codes. Counties shall assign one of the following validation codes
to each sale to be included on all sales submitted to ACD.
|
00
|
UV
|
Un-validated sale
|
|
01
|
VS
|
Valid sale
|
|
02
|
GO
|
Sale to or from a government agency
|
|
03
|
CH
|
Sale to or from a charitable, religious, or educational
institution
|
|
04
|
FI
|
Sale in which a financial institution is the buyer in
lieu of foreclosure, or in which a financial institution is the seller and the
property is not exposed to the open market
|
|
05
|
RL
|
Sale between related parties
|
|
06
|
CV
|
Sale of convenience, e.g., to correct a title defect or
create a joint tenancy
|
|
07
|
ES
|
Sale settling an estate
|
|
08
|
FS
|
Forced sale - seller is sheriff, receiver, or court
officer
|
|
09
|
DT
|
Sale of doubtful title
|
|
10
|
TR
|
Sale involving a trade
|
|
11
|
PI
|
Sale of a partial interest in the property
|
|
12
|
CT
|
Sale involving a land contract (including payoff of the
contract)
|
|
13
|
CS
|
Significant improvement (e.g., room addition or
renovation) to a property between sale date and assessment date
|
|
14
|
AS
|
Assemblage sale - purchase of an adjoining property at a
premium price
|
|
15
|
MU
|
Sale of multiple properties that fail to constitute an
economic unit (includes bulk sales of properties to a developer or
builder)
|
|
16
|
PP
|
Sale involving personal property of significant but
undeterminable value (see discussion in 4.3)
|
|
17
|
OT
|
Sale involving non-market financing or other non-real
estate considerations of significant but undeterminable value (see discussion
in 4.4)
|
|
18
|
FD
|
Future Development/Sale includes new dwelling to be
assessed
|
|
19
|
MH
|
Sale includes mobile home
|
|
20
|
AL
|
Land priced as AG/ not priced at market value
|
|
21
|
DV
|
Sale impacted by divorce
|
|
22
|
IS
|
Sale amount insufficient to be used in sales
analysis
|
|
23
|
NM
|
Property not listed for sale on open market
|
|
24
|
RC
|
Relocation/Buyback
|
|
25
|
VA
|
Primary parcel of a group of parcels that have
sold
|
|
26
|
AP
|
Additional parcels that are linked to the primary
parcel
|
4. Audit
of county validation codes. The ACD will audit a random sample of at least 50
sales submitted by each revaluation county to ensure that validation codes have
been correctly assigned. The sample will include an equal number of sales coded
as valid and invalid by the county. The ACD shall share its audit findings with
the county and the county shall have an opportunity to dispute its findings. If
the ACD determines that more than 10% of sampled vacant, residential, or
commercial/industrial sales are incorrectly coded, it shall not use validation
codes submitted by the county for that property class, but rather shall use
electronic edits, select and validate a random sample of sales, or take other
measures deemed appropriate to ensure a valid study.
5. Sales valid for study. The ACD shall use
sales coded as 01 (VS) and 00 (UV) in its ratio studies. If there is a
disagreement between a county and the ACD as to the proper validation code for
a sale, the ACD shall use the code it considers most appropriate. Both 01 (VS)
and 00 (UV) sales shall be subject to electronic edits (see 3.11
below).
6. Use of most recent sale.
If more than one valid sale occurs for a property during the time frame of the
study, only the most recent sale shall be used in the study.
7. Multiple parcel sales. Sales of multiple
parcels that constitute a single economic unit should be included in the study
by summing the assessments and comparing the total assessed value with the sale
price. Such sales should be screened in the same manner as individual parcel
sales to determine whether they represent legitimate representations of market
value.
8. New construction sales.
To help ensure that vacant land sales are not compared with assessments that
reflect recent improvements and to prevent the study from being
disproportionately influenced by new construction, sales involving new
construction (e.g., as indicated by the year built) shall not be used in the
ratio study.
9. Low-value
properties. The lowest 10% of residential assessed values, the lowest 10% of
commercial/industrial assessed values, and the lowest 10% of vacant land
assessed values shall be excluded from the study. These properties will be
removed prior to conducting electronic edits.
10. High-value commercial properties. Any
property that constitutes more than 5% of the total assessed value of
commercial and industrial properties in a county will be excluded from the
study. These properties will be removed prior to electronic edits.
11. Electronic edits. The ACD may conduct
statistical-based edits to filter properties with atypical features, sales
prices, or assessment-to-sale ratios from the study. Not more than
approximately 5% of sales shall be filtered from the study based on ratio
alone.
12. Appraisals. In order to
achieve adequate sample size and representativeness for commercial and
industrial properties, the ACD may appraise a random sample of such properties.
All three approaches to value shall be considered. The approach emphasized in a
particular appraisal shall be appropriate for the type of property in question.
The assessor and appraisal contractor shall be afforded an opportunity to
review the appraisals and to submit information supporting different value
conclusions. Conflicts will be resolved by an independent third party review if
different value conclusions will materially affect the outcome of the study.
The appraisal will serve as surrogate commercial/industrial sales in the study.
The ACD will not conduct appraisals of vacant or residential properties.
RULE 4.01.1d
ADJUSTMENT OF SALES FOR RATIO STUDIES
1. Time adjustments. All sales used in the
ratio study shall be adjusted for time as necessary to January 1 of the
assessment year. The ACD shall conduct time analysis studies using the
techniques set forth in the IAAO Standard on Ratio Studiesand
the IAAO textbook, Mass Appraisal of Real Property(1999).
Counties may submit documented time adjustments to ACD, which ACD may rely on
if it finds that the adjustments are based on sound methodology and adequately
reflect the market. The ACD shall have authority to determine final time
adjustments used in its ratio studies.
2. Time adjustment categories. The ACD will
conduct time adjustment analyses for residential properties, vacant properties,
and commercial/industrial properties. For purposes of these analyses, it may
combine properties of the same type in counties that are similar in terms of
their economic base and geographic location.
3. Personal property adjustments. If a sale
includes personal property of significant value and the value of the personal
property can be determined with reasonable accuracy, the value of the personal
property shall be subtracted from the sale price and the adjusted price used in
the study. If the value of the personal property appears to be 5% or more of
the sale price but its value cannot be determined with reasonable accuracy, or
if the value appears to exceed 25% of the price, the sale shall be excluded.
4 Other adjustments. Counties may also make adjustments to sales
prices for cash equivalency, assumed leases, and other non-real estate
considerations that significantly affect the price paid for a property. The
basis for these adjustments must be documented and available for inspection by
ACD. As a general principle, sales that require difficult or subjective
adjustments should be excluded from the study (assign validation code 17 or
'OT').
RULE
4.04.1e
COMPLIANCE WITH RATIO STUDIES STANDARDS
REQUIRED
1. Level of
compliance. Counties conducting a revaluation must comply with ratio study
standards for real property appraised on a market value basis both on an
overall basis and for each of the following three major property type strata:
(1) residential,
(2) vacant land, and
(3) commercial and industrial. In addition,
ratio study standards must be achieved for residential properties and vacant
land within each market area.
No county will be bound by this rule, for the market area
provision only, on its first ratio study after passage of this
rule.
2. Overall
level of assessment. The overall level of assessment must be from .18 to .22.
The overall level of assessment shall be computed as a weighted average of the
median ratio determined for each of the three major classes: residential,
vacant, and commercial/industrial. The weight assigned to each major class
shall be proportionate to the estimated market value of the class. Any property
that constitutes more than 5% of the assessed value of its class shall be
omitted for purposes of the calculation.
3. Level of assessment of class. The level of
assessment for each major class
(residential, vacant, and commercial/industrial) must be from .18
to .22. ACD shall conclude that a county has failed this requirement if
statistical analysis reveals with 95% confidence that the true median
assessment level is below .18 or above .22 (or equivalently that a 90%
confidence interval for the median falls entirely below .18 or entirely above
.22).
4. Level of
assessment of market area. The level of assessment for residential properties
and vacant land within each market area of a county must be from .18 to .22.
ACD shall conclude that a county has failed this requirement if statistical
analysis reveals with 95% confidence that the true median assessment level is
below .18 or above .22 (or equivalently that a 90% confidence interval for the
median falls entirely below .18 or entirely above .22).
No county will be bound by this rule on its first ratio study
after passage of this rule.
5. Uniformity of assessment. The coefficient
of dispersion (COD) must meet the standards shown below. The ACD shall conclude
that these standards are not met when a statistical analysis reveals with 95%
confidence that the true COD is greater than the required COD. The procedure
outlined in Robert J. Gloudemans, "Confidence Intervals for the COD:
Limitations and Solutions",
Assessment Journal(IAAO,
November/December 2001) will be used for this purpose.
* * Residential property. The COD must be 15.0 or less in market
areas with a median year built of 1960 or greater and a median sale price of
$60,000 or more. Other residential CODs must be 20.0 or less.
* * Vacant land. CODs must be 25.0 or less in each market
area.
* * Commercial property. The COD must be 20.0 or less in counties
with 50,000 or more parcels and 25.0 or less in smaller counties.
As experience is gained, the ACD may tighten these standards so
that they are closer to or equivalent with IAAO standards for the COD.
No county will be bound by this rule, for the market area
provision only, on its first ratio study after passage of this rule.
6. Failure to comply. If a county
fails to meet the level or uniformity standards set forth in 2 through 5 above,
the ACD shall promptly notify the county assessor, the appraisal
manager, the Board of Equalization, and the county judge of the out of
compliance status and withholding of funding, and shallinvoke the
corrective actions outlined in A.C.A. 26-26-304(f).
7. Selective appraisal of sold properties.
The ACD shall vigilantly monitor whether counties are appraising unsold
properties in the same manner as sold properties. Such tests shall include but
not be limited to a comparison o of percentage changes in value for sold and
unsold properties of the same property type in the same market area (excluding
new parcels and parcels with new construction). The ACD may also employ other
tests of selective appraisal outlined in IAAO ratio study standards and the
IAAO textbook, Mass Appraisal of Real Property(1999). If the
ACD determines that a county is not appraising unsold properties in a property
type, market area, or other property stratum in the same manner as sold
properties, the ACD shall deem that the county has failed that portion of the
ratio study and its responsibility to appraise properties uniformly at market
value. ACD shall invoke the corrective actions outlined in A.C.A.
26-26-304(f).
RULE4.04.1f
APPEAL OF RESULTS OF RATIO STUDY FINDINGS
1. Appeals to ACD Director. A.C.A.
26-26-304(g) provides that a county that is aggrieved at the findings of the
ratio study may appeal the results to the Director of ACD and have the right to
examine ACD's records.
2. Openness.
The ACD shall provide the results of its statistical analyses to counties and,
upon request, shall provide the underlying data and statistical algorithms used
in its calculations.
3. Further
appeal. At their option, counties may pursue other avenues of appeal of the
findings of the Department as provided by the laws and courts of the State of
Arkansas.
RULE 4.04.1g
OTHER COMPONENTS OF RATIO STUDY
A.AGRICULTURAL LAND
CLASSIFICATION
1.METHOD OF
CONDUCTING AGRICULTURAL LAND CLASSIFICATION
In conducting this component of the ratio study, the Arkansas
Assessment Coordination Department shall use generally accepted valuation
procedures, statistical compilation, and analysis techniques found in the
International Association of Assessing Officers standards on ratio studies.
(See Standard on Ratio Studies,approved July 1990,
International Association of Assessing Officers or the current edition of same,
hereafter referred to as 'SORS", which incorporates selected chapters and
appendices of the Property Appraisal and Assessment Administration,
published by the International Association of Assessing Officers, 1990
edition or current edition, hereafter referred to as "PAAA").
a. DEFINITION OF TERMS: Terms used in
connection with the ratio study on market value real property shall be as
defined in Section 14, "SORS" and "PAAA"
b. The ratio study on agriculture land shall
be based on a physical examination of the records of each assessor's office to
determine the degree of compliance with the criteria established in the
Assessment Coordination Department Agricultural Land Values
Publication.
c. Agriculture samples
are pulled in the year preceding the ratio study. Sales are not used.
2.METHOD OF DETERMINING
AGRICULTURAL LAND SAMPLES
If it is determined that a County had adopted the schedule of
values established by the ACD, a minimum of fifty agricultural parcels shall be
selected from each county; however, if it is determined that the County has not
adopted the schedule of values, seventy-five samples shall be selected. If the
county's ratio is below fourteen percent, 100 samples shall be selected. If the
County has adopted the schedule of values established by the ACD and there are
minor problems relating to disparity, 60 samples shall be selected. A rural
parcel count shall be taken of the county. The appropriate number of samples
shall be divided in accordance with the proportion of rural parcels per school
district.
3.
SELECTION OF SAMPLES
At the same time as the other real estate sample requirements are
provided the Field Auditor, instructions as to the number of agriculture
samples to be obtained shall be provided.
Prospective samples shall be selected at random. Those which bear
a notation that the values have been modified for reasons other than poor
management by the property owner shall not be used in the study. Any
prospective sample to be excluded in this manner shall be recorded and
documentation as to the validity of the exclusion obtained, otherwise the
sample shall be included.
The Field Auditor shall be provided a County map with school
districts denoted thereon. Each year for a period of three years, the Field
Auditors shall note thereon the sections from which each year's samples have
been pulled. A parcel shall not be included in the sample more than once in a
three-year period. Field Auditors must visually inspect each parcel site to
determine its use.
4.
PROCEDURE
In July of each year the ACD will perform a ratio study to
determine whether the county has used the Agriculture Land Value Tables
published by the ACD in compliance with Arkansas code 26-26-407. The following
is the procedure used by ACD it determining each county's Agricultural Land
ratio:
a. Publications by the
Assessment Coordination Department containing the
Agricultural Land Value Tables for the Southwest, Delta, Ozark
and Ouachita regions of Arkansas shall be used to determine land values for
agricultural land. The tables represent the Land Capability Classification
System, as designated by the U.S. Department of Agriculture's Natural Resource
and Conservation Service (NRCS). There are four categories of agricultural land
consisting of Crop, Rice, Pasture, and Timber, each with a value representing
the productivity of the eighteen soil classes, if applicable (represented by an
ACD NUMBER). This is in compliance with Arkansas code
26-26-407.
b. For each
sample, a ratio is computed using the county's assessed value and the total
parcel value calculated by the ACD Field Auditor.
c. To determine the county assessment ratio
on agricultural land of the samples being used, totals are calculated of the
county's assessments and of the total land values as determined by the ACD
Field Auditors. The total assessment is then divided by the ACD total land
values, and that total is multiplies times 100 to establish the percent ratio
for the county.
d. Field Auditors
will discuss their findings regarding irregularities in agricultural land with
the Assessor prior to August 1.
B.BUSINESS PERSONAL
CLASSIFICATION
1.
EXAMINATION OF RECORDS
This component of the ratio study shall be based on a physical
examination of the current year's records of each assessor's office to
determine the degree of compliance with the criteria established in the
Commercial Personal Property Appraisal Manual published by the Arkansas
Assessment Coordination Department.
When the fieldwork commences for the current year, instructions
as to the number of business personal commercial samples shall be
provided.
2.METHOD OF
DETERMINING NUMBER AND LOCATION OF SAMPLES
The minimum sample size for each county shall be determined by
the population of the county as reflected in the latest final census figures
and the number of businesses therein. Those counties with populations: of
29,999 and below shall have 20 samples; of 30,000 through 69,999 shall have 40
samples; of 70,000 through 199,999 shall have 50 samples and of 200,000 and
above shall have 90 samples.
3.SELECTION OF SAMPLES
After determining the total business personal parcels in the
county, the number of samples needed shall be divided into that figure to set
the selection interval; however, if a business tentatively selected by this
method results in a sample that does not fit into a category recognized in the
square foot section of Commercial Personal Property Appraisal Manual, then the
next business shall be selected.
4.PROCEDURE
a. When the Commercial Personal Property
Sample Form has been completed on all of the businesses selected for use in the
study, the Field Auditor shall go to the business site, compute the square
footage, grade the inventory and the furniture and fixtures as to density and
quality.
b. In July the Field
Auditor shall return to each county, after the county has completed its
personal property assessments for the current year, and complete the Commercial
Personal Property Takeoff Form.
5.RATIO COMPUTATION
a. If the county has been provided a good
rendition by the business which included a fixed assets' listing and applied
the ACD's suggested depreciation schedule to those assets, the County shall
automatically receive a twenty percent on those fixed assets and the inventory;
if not, the proper assessment shall be computed by the square foot method
described in the manual.
b. A
comparison of the actual assessed value and the value computed by the Field
Auditor produces the ratio.
c. The
ratios for all of the businesses are then ranked and the median ratio is
determined by county, by school district and by cities in that county. This
results in the Current Year Commercial Personal
Property Median Ratio.
C.
AUTO/OTHER
CLASSIFICATION
This component of the ratio study shall be based on a physical
examination of the current year's records of each assessor's office to
determine the degree of compliance with the criteria established in the current
year edition of the Personal Property Assessment Manual published by the
Arkansas Assessment Coordination Department.
1.METHOD OF DETERMINING NUMBER AND
LOCATION OF SAMPLES
The minimum sample size for each county size shall be determined
by the population of the county as reflected in the latest final census figures
and the number of businesses therein. Those counties with populations: of
29,999 and below shall have 40 samples; of 30,000 to 69,999 shall have 70
samples; 70,000 to 199,999 shall have 100 samples and of 200,000 and above
shall have 180 samples.
2.
SELECTION OF SAMPLES
The Field Auditor shall be instructed to get samples of
automobiles from the current year through the last fifteen years and of trucks
from the current year through the last fourteen years. Only one vehicle shall
be taken from each assessment.
3.PROCEDURE
Since there is no consistent method of filing assessments
containing automobiles, i.e., some being filed alphabetically by school
district, some alphabetically by county and in many instances, the computer is
available for us, samples shall be selected randomly by the Field Auditor who
notes the method chosen.
4.
RATIO COMPUTATION
A comparison of the actual assessed value and the value computed
utilizing the manual by the Field Auditor produces the ratio by county, by
school districts and by cities in that County.
5.FORMULAS UTILIZED AND TESTS
CONDUCTED
a.
Median
(See section
7.3.1
Standard on Ratio
Studies, approved July 1999, International Association of Assessing
Officers or current edition)
b.
Coefficient of Dispersion(See section
7.4.2
Standard on Ratio
Studies, 1999, International Association of Assessing Officers or
current edition).
c. Not required,
but also computed:
1)
Mean(See section
7.3.2
Standard on Ratio
Studies, approved July 1999, Association of Assessing Officers or
corresponding provisions contained in any superseding edition of
same)
2)
Average Absolute
Deviation (Chapter 20, Page 532-534, Property Appraisal and
Assessment Administration,published by the International Association
of Assessing Officers, 1990 edition or current edition)
3)
Coefficient of
Concentration:
a) Of the samples that
are used, the percentage of observations which are within plus or minus ten
percent of the legal ratio of twenty percent.
b) Of the samples that are used, the
percentage of observations which are within plus or minus ten percent of the
median ratio.
4)
Weighted Mean(See section
7.3.3
Standard on Ratio
Studies,approved July 1999, International Association of Assessing
Officers or current edition)
5)
Standard Deviation(Chapter 20, Page 535,536, Property
Appraisal and Assessment Administration,published by the International
Association of Assessing Officers, 1990 edition or current edition)
6)
Price-Related
Differential(See section
7.6
Standard on Ratio
Studies, approved July 1999, International Association of Assessing
Officers)
7)
Coefficient of
Variation(See section
7.4.2
Standard on Ratio
Studies, approved July1999, International Association of Assessing
Officers or current edition - to select sample sizes)
6.DEFINITION OF
TERMS
Terms used in connection with the ratio study on market value
real property shall be as defined in Section 14, "SORS" and "PAAA"
RULE 6.1
UNIFORM REPORTING OF ASSESSMENTS
STATUTORY AUTHORITY ACA 26-28-108
STATUTORY AUTHORITY ACA 26-28-304
On or before March 15th of each year the Preparer of the Tax
Books for each county shall provide a copy of the Abstract of Assessments
to the Assessment Coordination Department. Said copy of
Abstract of Assessments shall be the same as reported to the Arkansas
Department of Education on or before March 15th of each year and shall
includethe total assessment by school district that was
delivered to the County Tax Collector
(Tax Books) for tax
collection purposes.
Adopted and implemented 6/16/06 by emergency procedure
RULE 6.2UNIFORM REPORTING OF
DELIQUENT TAXES
On or before March 15th the
County Collector of Taxes shall provide a report by school district to the
Assessment Coordination Department of the following items:
1.
Current collection year
delinquent collections
2.
Previous collection year delinquent collections
3.
Delinquent collections certified
to the State of Arkansas Office of Commissioner of State Lands.
If not included in the above Abstract of
Assessments as defined in rule
6.1, the following items relating
to real property assessments shall be added:
Previous year delinquent real estate
assessments.
If included in the above Abstract of
Assessments as defined in rule 6.1, the following items relating to real
property assessments shall be
deleted:Delinquent assessment certified
to the State of Arkansas Office of Commissioner of State Lands (two year
delinquent).
Adopted and implemented 6/16/06 by emergency procedure
RULE 6.3UNIFORM
REPORTING OF COUNTY TAX SETTLEMENTS
STATUTORY AUTHORITY ACA
26-26-2001
On or before February 15 the Preparer of the Tax Books shall
provide to the Assessment Coordination Department:
1. A copy of the final tax settlement filed
with and approved by the County Court on or before December 31 of the previous
year.
2. Delinquent personal tax
collected in the previous calendar year as reflected on
the County Clerks monthly distributions to the taxing
districts;
3. Delinquent real
estate taxes collected in the previous calendar year as reflected
onthe in the County Clerks monthly
distributions to the taxing districts. The monthly distribution information
provi9ded shall be for January through December collections, regardless of
actual distribution date.
4.
Delinquent real estate taxes distributed in the previous calendar year by the
County Treasurer from real estate taxes collected by the State of Arkansas
Office of the Commissioner of State Lands;
5. Homestead taxes received by the State of
Arkansas distributed in the previous calendar year to the taxing districts by
the County Treasurer;
6. Interest
earned on funds by the County Tax Collector and or County Treasurer for the
previous calendar year that were distributed to the taxing districts;
7. The net County Treasurer's commission
allocated to the taxing districts for the previous calendar year;
8. County Tax Collector's excess commission
for the previous year that was distributed to the taxing
districts.
9.
The preparer of the tax book shall use the template
provided in ACD Rule
5.02 P-1 for reporting
purposes.
Adopted and implemented 6/16/06 by emergency procedure
RULE 5.02
FORMS
FOR USE BY ASSESSORS OR REAPPRAISAL FIRMS:
|
A- 1.
|
COMMERCIAL/INDUSTRIAL REAL ESTATE RECORD CARD
|
|
A- 2.
|
RESIDENTIAL REAL ESTATE RECORD CARD
|
|
A- 3.
|
RURBAN REAL ESTATE RECORD CARD
|
|
A- 4.
|
RURAL REAL ESTATE RECORD CARD
|
|
A- 5.
|
MANUFACTURERS= INVENTORY REPORT
|
|
A- 6.
|
COMMERCIAL PERSONAL PROPERTY ASSESSMENT FORM COMMERCIAL
PERSONAL PROPERTY ASSESSMENT INFORMATION
|
|
A- 7.
|
ASSESSOR's ABSTRACT (A.C.A. 26-26-304)
|
|
A- 8.
|
SUMMARY REPORT OF COUNTY ASSESSMENTS
|
|
A- 9.
|
IN-HOUSE COUNTYWIDE REAPPRAISAL PLAN
|
|
A-10.
|
CONTRACTED COUNTY-WIDE REAPPRAISAL PLAN
|
|
A-11.
|
PLANNED PROGRESS REPORT
|
|
A-12.
|
MONTHLY PROGRESS REPORT
|
|
A-13.
|
PARCEL COUNT FORM A
|
|
A-14.
|
PARCEL COUNT FORM B
|
|
A-15.
|
NOTICE OF REAL ESTATE VALUE CHANGE
|
|
A-16.
|
CERTIFICATION OF COUNTY AS TO COMPLETION OF COMPREHENSIVE
COUNTYWIDE REAPPRAISAL
|
|
A-17
|
COMPLIANCE VERIFICATION FORM
|
|
A-18
|
HOMESTEAD CREDIT APPLICATION/SALES
VERIFICATION
|
FOR USE BY COUNTY CLERK:
|
CC-1.
|
SUMMARY REPORT OF COUNTY ASSESSMENTS FOR THE
YEAR
|
|
CC-2.
|
PERSONAL PROPERTY INTERIM MILLAGE ADJUSTMENT (A.C.A.
25-26-405)
|
|
CC-3.
|
FRINGE DISTRICT ROLLBACK
|
|
CC-4.
|
CERTIFICATION OF ASSESSED VALUE DATA (A.C.A.
26-26-403)
|
|
CC-5.
|
SCHOOL DISTRICT CALCULATION TO DETERMINE MINIMUM MILLAGE
REQUIRED BY AMENDMENT 74
|
FOR USE BY GOVERNING BODIES OF TAXING UNITS:
|
GB-1.
|
COMPUTATION AND CERTIFICATION FORM. BASE YEAR MILLAGE
ROLLBACK COMPUTATION AND CERTIFICATION FORM (A.C.A. 26-26-404)
|
FOR USE BY EQUALIZATION BOARD & COUNTY CLERK AS
EX-OFFICIO SECRETARY OF THE COUNTY EQUALIZATION BOARD:
|
E-1.
|
EQUALIZATION BOARD MEMBERS AND ADDRESSES
|
|
E-2.
|
EQUALIZATION BOARD ABSTRACT OF ADJUSTED ASSESSMENT
(A.C.A. 26-26-304, 26-27-319)
|
|
E-3.
|
EQUALIZATION BOARD RESOLUTION
|
FOR USE BY THE PREPARER OF THE TAX
BOOK:
|
P-1
|
COUNTY TAX SETTLEMENT REPORT TEMPLATE
(A.C.A. 26-26-2001)
|
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