Code of Arkansas Rules Title 26 — Taxation
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 appraise all noncity properties in township order.
(3) Regardless of which plan is utilized, appraisers will be required to meet or exceed the monthly production tables established in the reappraisal plan.
(b)(1) Reappraisal plans will specify expected progress by township or city and number of parcels planned for each month during Phase 1 of the reappraisal.
(2) A breakdown by city or township-range is not required for Phase 2 of the planned progress report.
(3)(A) However, a projected total per month is required.
(B) For these purposes, “month” is defined as the twentieth of the preceding month through the nineteenth of the current month.
(c) An approved planned progress report may require revision if it is discovered at any time before or during the reappraisal that the plan does not conform to requirements of the Assessment Coordination Division’s rules.
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In this chapter (40 sections)
- 212-101 · Definitions
- 212-102 · Waiver
- 212-201 · Appraisal manager examination
- 212-202 · Prerequisites for appraisal manager exam
- 212-203 · Administration of appraisal manager exam
- 212-204 · Submission of reappraisal plans
- 212-205 · Format for reappraisal plans
- 212-206 · Parcel count information
- 212-207 · Order of reappraisal progress
- 212-208 · Appraisal manager to be named in reappraisal plan
- 212-209 · Existing resources
- 212-301 · Reappraisal budgets
- 212-302 · Minimum expected production levels for in-house reappraisals
- 212-303 · Full reappraisal program using single appraisers
- 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