1. (a)

   1. (1) All CAMA systems, whether located in the courthouse or a remote site (for example, appraisal contractor’s office), will be able to provide the following reports to the Assessment Coordination Division by electronic transmission:

      1. (A) Parcel counts;
      2. (B) Production reports;
      3. (C) Sales reports; and
      4. (D) Additional reports developed for audit-related purposes.
   2. (2) These reports must be provided to division auditors within a reasonable time upon request.
2. (b) CAMA systems utilized by the county or appraisal contractor to perform a reappraisal must be able to tabulate a parcel count by the categories requested elsewhere in this part.
3. (c) Physical data must be entered in such a way that parcel counts required in this part may be run in a single report.
4. (d) If the contractor chooses to utilize GIS for performance of any portion of the reappraisal, the data and the layers must be deliverable to the county assessor and the division for audit purposes.

Codification Notes: “CAMA” means computer-assisted mass appraisal. "GIS" means geographic information system. This section as promulgated prior to codification into the Code of Arkansas Rules provided as follows: "Adopted 10/01/99 Amended 3/03/02 Amended 12/07/12"