Code of Arkansas Rules Title 26 — Taxation
26 CAR § 213-908
Penalties in the event of noncompliance
# (a)
In the event a CAMA system fails to achieve the score required on a particular exercise, the Director of the Assessment Coordination Division will notify the system provider that the system will not be certified and cannot be used in the state by any county or contractor for reappraisal purposes until the system achieves the required score.
# (b)
# (1)
In the case of an exercise classified as Level No. 1, no additional time is allowed to comply and the notice will go out immediately.
# (2)
However, in the case of an exercise classified as Level No. 2 or Level No. 3, additional time may be allowed for compliance as provided in 26 CAR § 213-906.
# (c)
In such event, if the system fails to achieve the required score when retested, the notice as set out above will then be given to the provider.
# (d)
In either case, the system may not be retested until the following year at the regular testing time.
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In this chapter (37 sections)
- 213-101 · Procedures generally — Extension of levy date
- 213-102 · Extension of time
- 213-201 · Purpose, authority, and objective of ratio study rules
- 213-202 · Ratio study required dates
- 213-203 · Sales used in ratio studies
- 213-204 · Adjustment of sales for ratio studies
- 213-205 · Compliance with ratio studies standards required
- 213-206 · Appeal of results of ratio study findings
- 213-301 · Agricultural land classification
- 213-302 · Business personal classification
- 213-303 · Auto/other classification
- 213-401 · General rules for appraisal contractors
- 213-402 · Removal of appraisal company
- 213-501 · Completion of reappraisal — Suspension of penalties
- 213-601 · Definitions
- 213-602 · Procedure for adjustment of taxes after reappraisal or…
- 213-603 · Comprehensive countywide reappraisals
- 213-604 · Certification of assessed value data
- 213-605 · Rule computation and certification form
- 213-606 · Personal property interim millage adjustment
- 213-607 · Valuation guidelines
- 213-608 · Implementation of millage rollback in fringe school districts
- 213-701 · Training criteria for appraisers
- 213-801 · Assessment of personal property taxes by mail or by telephone
- 213-802 · Valuation procedures
- 213-803 · Uniform Notice of Real Estate Value Change
- 213-804 · Uniform Notice of Newly Discovered or Newly Constructed…
- 213-805 · Homestead Credit Application/Sales Verification
- 213-901 · Requirements for CAMA software providers
- 213-902 · CAMA standards and system compliance certification
- 213-903 · Creation and purpose of the Arkansas CAMA Compliance and…
- 213-904 · Appointment and terms of service of members of the Arkansas…
- 213-905 · Organization and meetings of the board
- 213-906 · Testing of CAMA systems
- 213-907 · Use problems
- 213-908 · Penalties in the event of noncompliance
- 213-1001 · Change in market value between reappraisals