§ 26-26-1903 - Criteria for reappraisal.
26-26-1903. Criteria for reappraisal.
The Assessment Coordination Department 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.