26 CAR § 212-1201. Reappraisal plans required

(a) Every county assessor must submit a reappraisal plan by a date specified by the Assessment Coordination Division. (b) The division will review the plan and: (1) Approve the plan as written; or (2) Require an amended plan. (c) The division may require a letter of understanding in order to clarify areas of responsibility or other elements of the plan.