Arkansas Administrative Code Agency 177 - Assessment Coordination Department
The Assessment Coordination Department (ACD) is a division within the Arkansas Department of Finance and Administration (DFA), designated as Agency 177 in the Arkansas Administrative Code. Established by Act 436 of 1997, the ACD's primary responsibility is to oversee the valuation, assessment, and equalization of property taxes across Arkansas, ensuring uniformity and fairness in property taxation statewide. (arkleg.state.ar.us, law.cornell.edu)
📘 Overview of Agency 177 – Assessment Coordination Department
Statutory Authority
The ACD operates under the authority granted by:
Arkansas Code Annotated (A.C.A.) §§ 25-28-103 and 26-24-102, which empower the department to supervise and control property assessments throughout the state.
Act 436 of 1997, which formally established the department and transferred relevant functions from the Public Service Commission. (regulations.justia.com, law.cornell.edu, sos.arkansas.gov)
Organizational Structure
The ACD is structured into several divisions, each focusing on specific aspects of property assessment:
Division One: Administrative functions, including the Director, Deputy Director, Legal Counsel, and Research and Development/Technical Support staff.
Division Two: Handles personal property assessment, business personal property data collection, educational programs, oil and gas assessment, agricultural land assessment, and ratio studies.
Division Three: Focuses on computer operations, data management, statistical analysis, and coordination of real estate property ratio studies.
Division Four: Manages personnel, budgeting, fiscal operations, and support services for interdepartmental divisions.
Division Five: Responsible for data collection and field appraisals related to real estate and personal property assessments. (regulations.justia.com, law.cornell.edu, sos.arkansas.gov)
Public Access and Compliance
Public Inspection: All orders, decisions, opinions, rules, and other written statements of policy or interpretations formulated, adopted, or used by the ACD are available for copying and public inspection at its offices at 1614 West Third Street, Little Rock, Arkansas, during regular business hours.
Freedom of Information Act Compliance: The ACD fully complies with the Arkansas Freedom of Information Act of 1967, as amended. Photocopies of documents are available for a fee of 50¢ each. (sos.arkansas.gov, regulations.vlex.com)
📄 Accessing the Rules and Regulations
For detailed information on the rules and regulations governing the ACD, you can refer to the following resources:
Cornell Legal Information Institute: Provides access to the Arkansas Administrative Code, Agency 177. (law.cornell.edu)
Justia Regulations: Offers the full text of Rule 177.00.99-001. (regulations.justia.com)
Westlaw Arkansas Regulations: Contains the Assessment Coordination Department Rules and Regulations Manual. (law.cornell.edu)(regulations.justia.com, law.cornell.edu)
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