Criteria for reappraisal

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 cost of reappraisal. Acts 1999, No. 1185, § 2; 2001, No. 1058, § 2. 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 cost of reappraisal. Acts 1999, No. 1185, § 2; 2001, No. 1058, § 2.