Certain duties of the assessor’s office, including day-to-day maintenance of ownership records, property owners/taxpayers inquiries, and the assessment of personal property or mineral rights are not parts of the reappraisal process and are not eligible for funding under Acts 1999, Nos. 1155 and 1185.

Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules provided as follows: "Adopted 10/01/99"