26 CAR § 213-607. Valuation guidelines

26 CAR § 613-607. Valuation guidelines. (a)(1) The manual entitled Assessors’ Replacement Cost Real Estate Manual is promulgated to comply with Arkansas Code §§ 26-26-304 and 26-26-407. (2) This manual may be used as a guide and is not mandatory. (b)(1) The publication entitled Agricultural Land, Pasture Land, and Timber Land Guidelines is promulgated to comply with Arkansas Code §§ 26-26-304 and 26-26-407. (2) Use of this publication is mandatory. (c)(1) The manual entitled Personal Property Assessment Manual is promulgated to comply with Arkansas Code §§ 26-26-304 and 26-26-407. (2) This manual may be used as a guide and is not mandatory. (d)(1) The manual entitled Commercial Personal Property Appraisal Manual is promulgated to comply with Arkansas Code §§ 26-26-304 and 26-26-407. (2) This manual may be used as a guide and is not mandatory.