26 CAR § 212-801. Minimum acceptable standards for performance audits

(a) Reappraisal performance must conform to the Assessment Coordination Division Rules, 26 CAR pts. 210 – 214, and the appraisal process must uniformly employ logical and generally accepted methods and techniques that are necessary to produce credible appraisals. (b)(1) Phase 1 completed parcels are those which have had data collection/review and data entry. (2) Phase 2 completed parcels are those for which valuation and corresponding entry into the CAMA system is complete. (3) The cumulative number of parcels that are Phase 1 complete must be at least ninety percent (90%) of planned progress unless sufficient reason is provided on the monthly progress report and approved by the Assessment Coordination Division. (4) For each property type, valuation must be complete for at least fifty percent (50%) of the parcels, subject to minor revisions, by April 19 of the valuation year. (c)(1) For each performance audit, total errors and/or omissions must not exceed five percent (5%) for any general or specific element of the appraisal process. (2) Failure to list a dwelling or other major improvement or placement of that improvement on the wrong parcel may not occur on more than two percent (2%) of the parcels. (d)(1) Individual perimeter measurements of one-story dwellings must be accurate within one foot (1’). (2) Estimated measurements will be allowed for additional levels and for items such as driveways or fences, but these estimates should be based on techniques resulting in reasonable accuracy. (3) Property characteristics for which measurement is not a cost component in the applicable manual do not require dimensions (fireplace, for example). (e)(1) All real estate improvements must be listed on each property record card. (2) Those improvements that are deemed to have no contributory value by the appraiser must be listed with minimal description and coded uniformly by CAMA providers. (3) Dimensional elements of NCV improvements are optional. (4) Failure to list all such improvements will be counted on the PA as an error. (f)(1) The division will periodically audit entry of sales information during both Phase 1 and Phase 2 of the reappraisal. (2) All deeds that necessitate a change of name or legal description that are more than thirty (30) days past their filing date must have been entered into the county’s CAMA system. (3) Errors and/or omissions shall not exceed five percent (5%) of the total entries.