Creation and use of appraisal manual

The Tax Commissioner shall develop, or cause to be developed, appraisal manuals for all species of property, for use in making statewide reappraisals. These manuals shall be used by the Tax Commissioner, county assessors, county commissions, the board of public works and any property appraisal firm or firms employed to assist in making statewide reappraisals. These manuals shall, at a minimum:

# (1)

Provide guidelines for determining the appraised value of all species of property that are consistent with this article;

# (2)

establish work procedures; and (3) promote uniformity of approach to tasks. The Tax Commissioner and his designated agents shall consult with each of the county assessors in the preparation of all such manuals.

Source: view the official text

In this chapter (40 sections)

11-1A-4 · Identification of property to be appraised; persons required…
11-1A-5 · Property excepted from listing for appraisal
11-1A-6 · Supplemental information required to be filed
11-1A-7 · When valuations not certified
11-1A-8 · Ascertainment of assessed value as of July 1, 1983
11-1A-9 · Subsequent alterations in property; economic change
11-1A-10 · Valuation of farm property
11-1A-11 · Valuation of certain classes or species of property; reserve…
11-1A-12 · Division of functions between the Tax Commissioner and…
11-1A-13 · Assurance of fair treatment
11-1A-14 · Release of results of statewide reappraisal; legislative…
11-1A-15 · Appraisal of property; lists to county officials
11-1A-16 · Administrative review of appraisal
11-1A-17 · Review of appraisal by the county commission sitting as an…
11-1A-18 · Review by circuit court on certiorari
11-1A-19 · Subsequent statewide reappraisals required
11-1A-20 · Cooperation of other agencies of state and local government
11-1A-21 · Electronic data processing system network for property tax…
11-1A-22 · Phase-in, determination thereof, application and limitations
11-1A-23 · Confidentiality and disclosure of property tax returns and…
11-1A-24 · Creation and use of appraisal manual
11-1A-25 · 11-1A-25
11-1A-26 · Appraisal of corporate property; reports to Tax Commissioner…
11-1A-27 · 11-1A-27
11-1A-28 · Review appraisal requirements; qualifications of review…
11-1A-29 · Requirements for state employees and employees of designated…
11-1A-29A · Duty of Tax Commissioner, assessors, sheriffs and county…
11-1A-30 · Severability
11-1B-1 · Legislative findings and intent
11-1B-2 · Application of article
11-1B-3 · Definitions
11-1B-4 · Appraisal of property
11-1B-5 · Preparation of property list by Tax Commissioner; publication…
11-1B-6 · Notice of appraised values of real property to owner by Tax…
11-1B-7 · Additional newspaper, radio and television advertising…
11-1B-8 · Review by county commission; petition therefore; hearing;…
11-1B-9 · Agreements by owner, Tax Commissioner and assessor;…
11-1B-10 · Property tax appraisement consultants; assignment; duties;…
11-1B-11 · The right of other property owners or assessor to petition…
11-1B-12 · Time of decision by county commission

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