1. (a) Rural region boundaries shall be displayed on county maps.

2. (b)

   1. (1) A narrative description of each boundary line for each rural region shall be on file at the appraisal manager’s office.
   2. (2) In addition, a printout of the sales database used in determining the boundaries shall be kept in the same file.

3. (c)

   1. (1) Rural regions that may be defined due to physical, economic, governmental, or social factors without the benefit of property sales are allowed.
   2. (2) Whether sales data are available or not, the narrative description of each boundary line shall include a statement outlining the physical, economic, governmental, or social factors that led the appraiser to conclude the boundary location.
   3. (3) In addition, the appraiser shall list the property-specific characteristics, i.e., paved road, municipal water, school district boundaries, etc., that are used to adjust from the general value trends and dollar influences each of these characteristics has on the property.

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