Arkansas Code Title 26. Taxation § 26-26-1904. Objectives

(1) To establish and promote a uniform system of real property assessments within each county of the state and among the counties;

(2) To provide for the certification of appraisers who perform services under this subchapter and to assure that each has the training determined by the Assessment Coordination Division to be necessary to perform accurate estimations of the valuation of market-value real property and to conduct countywide reappraisals which are of a high quality to aid the state in its realization of the objectives of this subchapter;

(3) To establish planning and quality assurance guidelines in each county to ensure that all laws and regulations are met, standards of appraisal accuracy are maintained, work is finished on time, and staff and resources are used wisely;

(4) To furnish materials to aid appraisers in assessing real property;

(5) To pay the costs and expenses of reappraisals as determined by the division to be necessary, prudent, and reasonable in the implementation of this subchapter; and

(6) To ensure that all funds expended by the state for reappraisal services are monitored by the division and only that progress and performance of those services as measured by the division to be within the guidelines established by the division are to be compensated by the state.