Code of Arkansas Rules Title 26 — Taxation
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.
(3)(A) The manager has overall responsibility for the reappraisal.
(B) He or she shall:
(i) Be knowledgeable of and responsible for all aspects of the reappraisal plan (plan); and
(ii) Ensure that all applicable state laws and rules concerning reappraisals are followed.
(b)(1) A manager may not delegate his or her responsibilities as a manager in a county.
(2) To this end, in instances where a manager is responsible for more than one (1) county, he or she shall be present in each county as needed.
(3) When Assessment Coordination Division 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.
(c) A manager is responsible for:
(1) Seeing that personnel working under his or her supervision have the training and experience necessary to properly do the work assigned;
(2) Supervising the work of personnel working under him or her; and
(3) Reviewing the work product of personnel working under his or her supervision.
(d) Any violation of law or division rules, as well as deviation from sound assessment practices by an employee, as specified in 26 CAR § 212-801, shall be reported by the manager to the county assessor and division Field Operations Manager within sixty (60) days from the occurrence.
(e) Violation of any provision of this section shall cause the manager to be subject to disciplinary actions, which may include revocation of the manager’s designation by the division.
Source: view the official text
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