As used in this subchapter: (1) “Countywide reappraisal” means a cyclical review program begun pursuant to the terms of this subchapter; (2) “Division” means the Assessment Coordination Division; and (3) “Reappraisal” means the estimating of the value of all taxable real property within the county as of a given date within a given time frame.
The Assessment Coordination Division shall determine which counties shall be required to complete reappraisals in the years stated in § 26-26-1902(b), based on the following criteria: (1) The length of time since the last countywide reappraisal; (2) The level and quality of assessment within the county; (3) The parcel counts within each county; and (4) […]
The objectives of this subchapter are as follows: (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 […]
The provisions of §§ 26-26-401 — 26-26-409 and 26-26-410 [repealed] relative to the adjustment or rollback of millage levied for ad valorem tax purposes shall be applicable when a countywide reappraisal of property is completed as provided in this subchapter.
Implementation of this subchapter does not relieve a county of any previous requirement for a reappraisal.
The provisions of this subchapter shall not affect either the duties of the county equalization board or the county assessor’s duties in relation to the assessment of personal property or any other responsibilities of the county assessors not directly addressed in this subchapter.
The Assessment Coordination Division shall promulgate rules for the implementation of this subchapter.
