1. (a)

   1. (1) Each reappraisal plan will name a specific person as the appraisal manager, hereafter referred to as manager.
   2. (2) No reappraisal plan will be approved that designates the county assessor as the manager.

   3. (3)

      1. (A) The manager has overall responsibility for the reappraisal.
      2. (B) He or she shall:

2. (i) Be knowledgeable of and responsible for all aspects of the reappraisal plan (plan); and

   1. (ii) Ensure that all applicable state laws and rules concerning reappraisals are followed.

3. (b)

   1. (1) A manager may not delegate his or her responsibilities as a manager in a county.
   2. (2) To this end, in instances where a manager is responsible for more than one (1) county, he or she shall be present in each county as needed.

   3. (3) When Assessment Coordination Division auditors are working in a county the manager should be physically present or available to be called when auditors wish to make an inquiry about the reappraisal.

      1. (c) A manager is responsible for:
   4. (1) Seeing that personnel working under his or her supervision have the training and experience necessary to properly do the work assigned;
   5. (2) Supervising the work of personnel working under him or her; and

   6. (3) Reviewing the work product of personnel working under his or her supervision.

      1. (d) Any violation of law or division rules, as well as deviation from sound assessment practices by an employee, as specified in 26 CAR § 212-801, shall be reported by the manager to the county assessor and division Field Operations Manager within sixty (60) days from the occurrence.
4. (e) Violation of any provision of this section shall cause the manager to be subject to disciplinary actions, which may include revocation of the manager’s designation by the division.

Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules provided as follows: "Adopted 10/01/99 Amended 12/20/06 Amended 12/07/12"