1. (a) Each county shall be required to submit a plan to the Assessment Coordination Division detailing how a reappraisal, whether performed in-house or contracted, will be accomplished over a prescribed time period.

2. (b) The purpose of the plan will be twofold:

   1. (1) First, to be certain that all the needed tasks of a reappraisal are completed; and
   2. (2) Second, to ensure that all reappraisal projects meet a statewide standard of quality and uniformity.
3. (c) The plan will include the county or contractor’s calendar of scheduled events in order for the appraiser to locate, identify, and appraise all taxable property in accordance with state laws and administrative procedures.
4. (d) The plan will specify that the first phase of the plan will be to canvass all parcels and will include site inspection with improvements reviewed and all pertinent quantitative and qualitative data gathered, and improvements will be measured when necessary.

5. (e)

   1. (1) Provision will be made in each year of the reappraisal plan for the discovery, listing, and valuation of newly discovered and newly constructed property.
   2. (2) Additionally, the reappraisal plan will detail plans for revaluation notices and the appeals process for these types of properties.

6. (f)

   1. (1) The required reappraisal plan must include detailed information including:

      1. (A) Parcel counts;
      2. (B) Existing resources;
      3. (C) Expected production levels;
      4. (D) Personnel needs; and
      5. (E) Budgets.
   2. (2) The appraisal plan must also acknowledge preestablished requirements relating to minimum qualifications of various employees, minimum progress at various points in time, and minimum levels of quality in regard to property valuations before notices of revaluation are mailed.

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