Enforcement

(1) Should it be determined by the Division of Property Assessments that a jurisdiction is not in compliance with these rules, the Division shall make a report of such noncompliance in writing to the State Board of Equalization for the appropriate action. (2) In determining the degree of compliance with these rules, the Division of Property Assessments may review the records and procedures of the assessor and may perform any field audits of taxpayer returns deemed relevant to the review.