1. (a) The basic design of property record cards by each class must be approved by the Assessment Coordination Division.

2. (b) The following entries are required (where applicable):

   1. (1) City and rurban cards:

      1. (A) Type of card;
      2. (B) Parcel number;
      3. (C)

3. (i) Ownership record and description.

   1. (ii) Include property address when available;

      1. (D) Sales history;
      2. (E) Appraisal summary;
      3. (F) Assessment summary;

      4. (G)

         1. (i) Land record and computation of land value.
         2. (ii) Lot size is recommended but not required.
         3. (iii) However, a breakdown of value per lot should be included;
      5. (H) Review record;
      6. (I) Number of cards and card number;
      7. (J) Sketch;
      8. (K) All applicable data collection and valuation fields;
      9. (L) Inspected date and inspected by;
      10. (M) Entered date and entered by; and
      11. (N) Revisited date and revisited by;

   2. (2) Rural cards:

      1. (A) Type of card;
      2. (B) Parcel number;

      3. (C)

         1. (i) Ownership record and description.
         2. (ii) Include property address when available;
      4. (D) Sales history;
      5. (E) Appraisal summary;
      6. (F) Assessment summary;
      7. (G) Review record;

      8. (H)

         1. (i) Land record and computation of land value.
         2. (ii) Lot size and production capability pricing is required;
      9. (J) Review record;
      10. (K) Number of cards and card number;
      11. (L) Sketch;
      12. (M) All applicable data collection and valuation fields;
      13. (N) Inspected date and inspected by;
      14. (O) Entered date and entered by; and
      15. (P) Revisited date and revisited by; and

   3. (3) Commercial/industrial cards:

      1. (A) Parcel number;

      2. (B)

         1. (i) Ownership record and description.
         2. (ii) Include property address when available;
      3. (C) Sales history;
      4. (D) Appraisal summary;
      5. (E) Assessment summary;

      6. (F)

         1. (i) Land record and computation of land value.
         2. (ii) Lot size and value per lot is required;
      7. (G) Review record;
      8. (H) Number of cards and card number;
      9. (I) Sketch;
      10. (J) Property description;
      11. (K) Structural elements;
      12. (L) All applicable data collection and valuation fields;
      13. (M) Inspected date and inspected by;
      14. (N) Entered date and entered by; and

      15. (O) Revisited date and revisited by.

          1. (c)
   4. (1) “Inspected date” refers to the date of initial on-site verification of property characteristics as a part of reappraisal progress, except when a method of technology is allowed by the Assessment Coordination Division Rules, 26 CAR pts. 210 – 214, and approved by the county and the division as a substitute for any on-site inspection tasks.
   5. (2) In those cases, procedures and inspection/revisited fields must be clearly defined in the original plan or contract or in an addendum to the original plan or contract.
   6. (3) If the date of office analysis is allowed as the inspection date in conjunction with digital imagery, the imagery date must also be available.

   7. (4)

      1. (A) Inspection dates should not change as a result of revisits during the same reappraisal cycle, including return trips for further review or maintenance work.

      2. (B) Those dates should be recorded as revisited dates.

         1. (d)

   8. (1)

      1. (A) “Inspected” refers to the appraiser who did the initial on-site verification of property characteristics as a part of reappraisal progress or the appraiser who did the inspection tasks using approved technology, and it is usually represented by initials or a code.

      2. (B) When an appraiser in training or otherwise unqualified in some aspect of data collection is accompanied or followed up by the qualified appraiser:

         1. (i) The less qualified appraiser’s initials will appear in the inspected by field; and
         2. (ii) The qualified appraiser’s initials will appear in the revisited by field.
   9. (2) “Entered date” refers to the date of data entry resulting from data collection on the reappraisal inspection date.

   10. (3)

       1. (A) “Entered by” refers to the initials or code of the person who did the data entry needed as a result of data collection on the reappraisal inspection date.
       2. (B) “Entered date/entered by” shall not change with subsequent data entry during the reappraisal.
   11. (4) “Revisited date” refers to the date physical characteristics of a property were revisited on-site or by using approved technology.
   12. (5) “Revisited by” refers to the initials or code of an appraiser who revisited the physical characteristics of a property on-site or by using approved technology.
4. (e) Additional fields may be used to suit the particular needs of a county, but they must not be used as substitutes for the above required fields.
5. (f) In addition to the above entry requirements on the property record card, the changed date and changed by code or initials must be available on the computer for all changes made to existing property information.
6. (g) The deadline for implementation of the above terms and definitions in each county is at the start of the first new reappraisal in that county beginning on January 1, 2009, or thereafter.

Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules provided as follows: "Adopted 10/01/99 Amended 12/20/00 Amended 03/03/02 Amended 09/25/08 Amended 07/23/14"