Current through Register Vol. XLI, No. 50, December 13, 2024
Section 110-2-5 - Network Operations5.1. State responsibility. --Responsibilities of the Tax Commissioner in development and operation of the network include: 5.1.1. The assurance that the data accumulated as a result of the periodic evaluations is entered into the system and maintained in a current mode.5.1.2. The assurance that all appropriate assessment rules, tables, cost lists, modifiers, etc. are entered into the system by the respective county assessors annually.5.1.3. The State Tax Commission may not change certain county data such as prior assessed values. Data errors detected by the State Tax Commission through edits shall be forwarded to the respective county assessor who in turn shall correct the erroneous information.5.2. County responsibility. -- Responsibilities of each county in the development and operation of the network include: 5.2.1. Each assessor shall enter all changes in the description, status, classification and value of real property and personal property situated in his or her county. All changes shall be entered no later than the calendar month following the month during which the changes occurred. All changes when entered are to be communicated to the statewide server via the statewide network to the Tax Commissioner on a daily basis. If a county assessor chooses to install in his or her respective county a server upon which the real property and personal property appraisal and assessment data resides, all changes entered shall be communicated to the statewide server via the statewide network on no less than a weekly basis on a day and time designated by the Tax Commissioner. 5.2.1.a. Only county assessors have authority to change information relating to property and accounts in their respective county.5.2.1.b. No county may change any information considered by the Tax Commissioner to be the domain or property of the State.5.2.2. Each county shall utilize the procedures and methodologies established by the Property Valuation Training and Procedures Commission. Additionally, each county shall utilize the system for the purpose of valuing all real and personal property in their respective county.5.2.3. All land books and personal property books shall be produced through the network described in this rule.