1. (a) Each county that undertakes an in-house reappraisal must provide and attach a copy of a reappraisal budget to the reappraisal plan.

2. (b) The reappraisal budget will:

   1. (1) Be on a prescribed form furnished by the Assessment Coordination Division; and
   2. (2) Cover all costs associated with the reappraisal of real estate.

Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules provided as follows: "Adopted 10/1/99"