When assessing by telephone, record forms containing information taken by telephone shall:

1. (1) Be clearly identified as telephone assessments on the property owner signature line; and
2. (2) Bear the signature of the assessor or deputy assessor who conducted the telephone interview with the property owner.

Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules provided as follows: "STATUTORY AUTHORITY: A.C.A. 26-26-1114 (c); (Act 1989, No.517, Section One; Act 1991, No. 291 Section One; Act 1993, No. 1261, Section One)" "Adopted 10/01/99"