1. (a) The Assessment Coordination Division will periodically enter each county during both Phase 1 and Phase 2 of the county’s reappraisal to conduct a performance audit (hereinafter designated as a PA).

2. (b) The purpose of these audits will be to:

   1. (1) Ensure the reappraisal progresses as planned in a systematic and accurate fashion; and
   2. (2) Determine if generally accepted methods and techniques are being uniformly employed.

3. (c)

   1. (1) The division will conduct appraisal manager seminars.
   2. (2) Appraisal managers must attend at least one (1) such seminar a year to maintain appraisal manager status.

Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules provided as follows: "Adopted 10/01/99 Amended 03/03/02"