Comprehensive countywide reappraisals

(a) When an assessor is of the opinion that a comprehensive countywide reappraisal has been completed, Form No. A-11 shall be completed immediately, signed and notarized, and submitted to the Director of the Assessment Coordination Division for:

(1) Investigation;

(2) Determination; and

(3) Certification.

(b) When any member of the county equalization board, quorum court, taxing unit, or taxpayer within the county is of the opinion that a comprehensive countywide reappraisal has been completed and so informs the Assessment Coordination Division in writing giving those facts on which the opinion is based, the division will:

(1) Investigate; and

(2) Determine whether certification is required.
(c)(1) In determining whether a comprehensive countywide reappraisal has occurred, the division shall consider that since it provides tables for use in valuing agriculture and timber lands that those properties have been reappraised each year.

(2) Likewise, all personal property shall be considered to have been reappraised each year.

(d) On receipt of a properly completed form, the director shall determine whether the county has completed a comprehensive countywide reappraisal, and if so, shall certify the reappraisal.

(e) In determining whether a comprehensive countywide reappraisal has been completed, the following definitions shall be utilized:

(1) “Reappraisal” means a reestimation of values using mass appraisal techniques;

(2) “Mass appraisal” means estimating the value of a group of properties as of a given date, within a given time frame; and

(3) “Countywide reappraisal” means the mass appraisal of certain classes of properties within a county, provided those other classes of property not reappraised have had their values reviewed and are currently assessed at acceptable levels.