Assessment Coordination Division

Ark. Code Ann. tit. 25, ch. 28

in effect

Ark. Code Ann. § 25-28-101 Creation — Director — Organization — Personnel.

(a) There is created the Assessment Coordination Division. (b)(1) The executive head of the Assessment Coordination Division shall be the Director of the Assessment Coordination Division. (2) The director shall be appointed by the Governor, subject to confirmation by the Senate, and shall serve at the pleasure of the Governor. (3) The director shall report to the Secretary of the Department of Finance and Administration. (c) The Assessment Coordination Division shall consist of the divisions which may be necessary to fulfill its purposes and which may be created by law and placed under the Assessment Coordination Division. (d)(1) The director, in consultation with the secretary, shall appoint the heads of the respective divisions. (2) All personnel of the Assessment Coordination Division shall be employed by the Department of Finance and Administration and shall serve at the pleasure of the secretary. (3) However, nothing in this section shall be so construed as to reduce any right which an employee of the Assessment Coordination Division shall have under any civil service or merit system. (e)(1) Each division of the Assessment Coordination Division shall be under the direction, control, and supervision of the director. (2) The director may delegate his or her functions, powers, and duties to the various divisions of the Assessment Coordination Division as he or she shall deem desirable and necessary for the effective and efficient operation of the Assessment Coordination Division.

Ark. Code Ann. § 25-28-103 Other authority.

(a) The Arkansas Public Service Commission shall retain all of its statutory authority, powers, duties, and functions regarding assessment and equalization of properties of public utilities and public carriers. (b) The Tax Division of the Arkansas Public Service Commission shall retain all of the statutory authority, powers, duties, and functions conferred on the division by law or assigned to the division by the commission. (c) [Repealed.] (d) [Repealed.] (e) [Repealed.]

Ark. Code Ann. § 25-28-104 Administrative Procedure Act.

The Assessment Coordination Division shall be subject to the Arkansas Administrative Procedure Act, § 25-15-201 et seq.

Ark. Code Ann. § 25-28-105 Compliance with other laws.

Disbursement of funds authorized by this chapter shall be limited to the appropriation for the agency being transferred and funds made available by law for the support of such appropriations. The restrictions of the Arkansas Procurement Law, § 19-61-101 et seq., the General Accounting and Budgetary Procedures Law, § 19-4-101 et seq., the Revenue Stabilization Law, § 19-20-101 et seq., the Regular Salary Procedures and Restrictions Act, §§ 19-4-1601 and 21-5-101, or their successors, and other fiscal control laws of this state, where applicable, and rules promulgated by the Department of Finance and Administration, as authorized by law, shall be strictly complied with in disbursement of those funds.

Ark. Code Ann. § 25-28-106 Legislative intent.

It is the intent of the General Assembly that any funds disbursed under the authority of the appropriations transferred or referred to in this subchapter shall be in compliance with the stated reasons for which this subchapter was adopted, as evidenced by the agency requests, executive recommendations and legislative recommendations contained in the budget manuals prepared by the Department of Finance and Administration, letters, or summarized oral testimony in the official minutes of the Legislative Council or Joint Budget Committee which relate to its passage and adoption.

Ark. Code Ann. § 25-28-107 Requirements of Director of the Assessment Coordination Division.

The Director of the Assessment Coordination Division shall meet the qualifications required for certification or licensure as a Level 4 Appraiser in Arkansas, provided that the formal course work was or is satisfactorily completed in another state. At the time of appointing the director, the Governor shall include in the appointment document a statement that the appointee meets the qualifications prescribed by law.

Ark. Code Ann. § 25-28-108 Specifications for computer-assisted mass appraisal software.

(a) The Assessment Coordination Division shall adopt and implement by rules final specifications for computer-assisted mass appraisal software. (b)(1) The rules may provide a procedure by which the division may directly compensate computer-assisted mass appraisal software providers who are in compliance with requirements set forth in the final specifications for computer-assisted mass appraisal software. (2) The division shall require computer-assisted mass appraisal software providers to comply with requirements set forth in the final specifications for computer-assisted mass appraisal software.

Source: Public.Resource.Org / UniCourt, Official Code of Arkansas Annotated, Release 78 (2020) (unicourt.github.io/cic-code-ar)URL: https://unicourt.github.io/cic-code-ar/transforms/ar/ocar/r78/gov.ar.code.title.25.htmlFetched: 11/8/2026