1. (a)

   1. (1) The manual entitled Assessors’ Replacement Cost Real Estate Manual is promulgated to comply with Arkansas Code §§ 26-26-304 and 26-26-407.
   2. (2) This manual may be used as a guide and is not mandatory.

2. (b)

   1. (1) The publication entitled Agricultural Land, Pasture Land, and Timber Land Guidelines is promulgated to comply with Arkansas Code §§ 26-26-304 and 26-26-407.
   2. (2) Use of this publication is mandatory.

3. (c)

   1. (1) The manual entitled Personal Property Assessment Manual is promulgated to comply with Arkansas Code §§ 26-26-304 and 26-26-407.
   2. (2) This manual may be used as a guide and is not mandatory.

4. (d)

   1. (1) The manual entitled Commercial Personal Property Appraisal Manual is promulgated to comply with Arkansas Code §§ 26-26-304 and 26-26-407.
   2. (2) This manual may be used as a guide and is not mandatory.

Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules provided as follows: "STATUTORY AUTHORITY: A.C.A. 26-26-304 and 26-26-407" "Adopted 10/01/99"