§ 26-27-324. Education and training of members of county equalization board

AR Code § 26-27-324 (2018) (N/A)
Copy with citation
Copy as parenthetical citation

(a) (1) Beginning January 1, 2018, the Director of the Assessment Coordination Department shall:

(A) Approve curricula and provide materials for use in training and educating members of county equalization boards;

(B) Supervise a comprehensive course for training and education of members of county equalization boards and issue certificates indicating course completion;

(C) Make all materials for use in training and educating members of county equalization boards freely available online; and

(D) Provide staff to respond to technical questions relating to the duties and responsibilities of members of county equalization boards and property appraisal issues.

(2) The director may contract with one (1) or more service providers to assist with the requirements of this subsection.

(b) The curricula and materials for the comprehensive course established under this section shall include without limitation information regarding the:

(1) Cost, income, and market data comparison methods of property appraisal;

(2) Appraisal of business personal property;

(3) Duties of the county assessor;

(4) Duties of a county equalization board, including without limitation the independence of a county equalization board from the county assessor and other employees and contractors of the county assessor;

(5) Prohibition against ex parte communications applicable to members of a county equalization board;

(6) Requirements regarding equal and uniform appraisal of property; and

(7) Right of a property owner to protest the appraised value of the property and the procedures for an appeal.

(c)

(1) Except as otherwise provided in this subsection, each member of a county equalization board shall complete the comprehensive course established under subsection (a) of this section.

(2)

(A) A member of a county equalization board who is required to attend the comprehensive course shall not participate in a county equalization board hearing unless the member of the county equalization board has been certified as completing the comprehensive course established under subsection (a) of this section.

(B) A member of a county equalization board who is appointed after the date the comprehensive course established under subsection (a) of this section is offered for that year may serve without certification until the next comprehensive course established under subsection (a) of this section is offered.

(3)

(A) Until January 1, 2021, no more than one-third (1/3) of the members of a county equalization board, as designated by the chair of the county equalization board serving on January 1 of each year or, if no chair is serving on January 1, then by the county judge, shall be required to attend the comprehensive course established under subsection (a) of this section in a single year.

(B) The director may waive the requirements of this subsection for:

(i) Appraisers who are registered, licensed, or certified to perform appraisals in Arkansas; and

(ii) Attorneys licensed to practice law in Arkansas.

(d)

(1) For purposes of continuing education, a member of a county equalization board shall obtain certification of completion of the comprehensive course established in subsection (a) of this section every three (3) years.

(2) If a member of a county equalization board does not become recertified under subdivision (d)(1) of this section three (3) years after his or her previous certification of the course, the member of a county equalization board shall not participate in a hearing before the county equalization board until the member is recertified.