Code of Arkansas Rules Title 26 — Taxation
26 CAR § 212-703
Neighborhood delineation for rural areas
# (a)
Rural region boundaries shall be displayed on county maps.
# (b)
# (1)
A narrative description of each boundary line for each rural region shall be on file at the appraisal manager’s office.
# (2)
In addition, a printout of the sales database used in determining the boundaries shall be kept in the same file.
# (c)
# (1)
Rural regions that may be defined due to physical, economic, governmental, or social factors without the benefit of property sales are allowed.
# (2)
Whether sales data are available or not, the narrative description of each boundary line shall include a statement outlining the physical, economic, governmental, or social factors that led the appraiser to conclude the boundary location.
# (3)
In addition, the appraiser shall list the property-specific characteristics, i.e., paved road, municipal water, school district boundaries, etc., that are used to adjust from the general value trends and dollar influences each of these characteristics has on the property.
Source: view the official text
In this chapter (40 sections)
- 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
- 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