26 CAR § 212-701. Neighborhood delineation for residential neighborhoods

26 CAR § 262-701. Neighborhood delineation for residential neighborhoods. (a) Residential neighborhood boundaries shall be displayed on city or county maps as appropriate. (b)(1) A narrative description of each boundary line for each neighborhood shall be on file at the appraisal manager’s office. (2) In addition, a printout of the sales database used in determining the boundaries shall be kept in the same file. (c)(1) Residential neighborhoods that may be defined due to physical, economic, governmental, or social factors without the benefit of property sales are allowed. (2) However, the narrative description of each boundary line shall include a statement outlining the physical, economic, governmental, or social factors that led the appraiser to conclude the boundary location.