1. (a)

   1. (1) Assessment Coordination Division auditors will review sales analysis and other procedures used in the development of overall values.

   2. (2) This includes, but is not limited to, audits of:

      1. (A) Neighborhood delineation;
      2. (B) Lot values; and
      3. (C) Location factors.
2. (b) Valuation entry fields on parcel cards will be checked for accuracy.
3. (c) Sales ratio studies will be utilized to audit final values.
4. (d) Entries of sales information will be audited during both Phase 1 and Phase 2.

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"