Code of Arkansas Rules Title 26 — Taxation
26 CAR § 212-1205
Conflicts with Acts 1997, Nos 440 and 836
Official textcodeofarrules.arkansas.gov
(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 that fails an assessment ratio must complete a countywide reappraisal in compliance with Acts 1997, No. 440, and/or Acts 1997, No. 836.
(c) Funding will be available for those counties, but may not exceed:
(1) The cost to reappraise; or
(2) A maximum of seven dollars ($7.00) per taxable parcel per year.
Source: view the official text
In this chapter (40 sections)
- 212-304 · Full reappraisal program using data gatherers and review…
- 212-305 · Review reappraisal program using single appraisers
- 212-306 · Review reappraisal program using data gatherers and review…
- 212-307 · Allowable expenses
- 212-308 · Funding
- 212-401 · In-house reappraisal plans — Signature requirements
- 212-402 · Contracted reappraisal plans — Signature requirements
- 212-501 · Progress reports from appraisal manager to Assessment…
- 212-502 · Reimbursement to counties in equal payments
- 212-503 · Direct deposits
- 212-504 · Revenue shortfalls
- 212-601 · Assessment Coordination Division to conduct performance audits
- 212-602 · Scope of Phase 1 performance audits
- 212-603 · Design of property record cards
- 212-604 · Scope of Phase 2 performance audits
- 212-701 · Neighborhood delineation for residential neighborhoods
- 212-702 · Neighborhood delineation for commercial neighborhoods
- 212-703 · Neighborhood delineation for rural areas
- 212-704 · Location factors
- 212-801 · Minimum acceptable standards for performance audits
- 212-802 · Failure to comply with standards of performance audit
- 212-901 · Misrepresentation
- 212-902 · Force majeure
- 212-1001 · CAMA systems required
- 212-1002 · Computer data property of county
- 212-1003 · Required reports
- 212-1004 · Downloading CAMA data
- 212-1101 · Bid specs for contracted reappraisals
- 212-1102 · Bids required for contracted reappraisals
- 212-1201 · Reappraisal plans required
- 212-1202 · Reappraisal budgets required
- 212-1203 · Reappraisal contracts required
- 212-1204 · Rejection of reappraisal plans
- 212-1205 · Conflicts with Acts 1997, Nos 440 and 836
- 212-1206 · Special needs
- 212-1301 · Minimum qualifications for appraisal tasks
- 212-1302 · Minimum qualifications for appraisal manager
- 212-1303 · Minimum qualifications for other appraisal tasks
- 212-1401 · Maximum annual funding for reappraisals/reviews
- 212-1402 · Assessor’s duties other than reappraisal costs not eligible…