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.
Structure Arkansas Code