Code of Arkansas Rules Title 26 — Taxation
26 CAR § 210-102
Description of organization
(a)(1) The Assessment Coordination Division welcomes inquiries from the public.
(2) Areas of responsibility are assigned to divisions within the Assessment Coordination Division.
(b) The Assessment Coordination Division is composed of an administrative body consisting of:
(1) The Director of the Assessment Coordination Division;
(2) The Deputy Director of the Assessment Coordination Division;
(3) Its legal counsel;
(4) Its division administrators; and
(5) Its support staff.
(c) Division One is composed of the:
(1) Director of the Assessment Coordination Division;
(2) Deputy Director of the Assessment Coordination Division;
(3) Legal counsel; and
(4) Division administrators.
(d) Division Two encompasses the following areas:
(1) Personal property assessment;
(2) Business personal property data collection and assessment;
(3) Educational programs;
(4) Oil and gas assessment;
(5) Agricultural land assessment; and
(6) The personal and business property ratio study.
(e) Division Three encompasses the following areas:
(1) Computer operations;
(2) Data management;
(3) Statistical analysis; and
(4) Overall coordination of the real estate property ratio study.
(f) Division Four encompasses the following operations:
(1) Personnel;
(2) Budgeting/accounting;
(3) Fiscal operations;
(4) Compilation and formalization of annual ratio studies;
(5) Collection and publication of assessment and millage data;
(6) Auditing of and assistance with county millage rollbacks; and
(7) Support services for interdepartmental divisions.
(g) Division Five encompasses the following areas:
(1) Data collection and confirmation on real estate assessments;
(2) Personal property assessments collection; and
(3) Field appraisals.
Source: view the official text
In this chapter (5 sections)
- 210-101 · General scope of authority
- 210-102 · Description of organization
- 210-103 · Public inspection
- 210-104 · The Freedom of Information Act of 1967
- 210-105 · Assessment Coordination Division best practices advisory…