AR SB23

Establishes 33 maximum regular employees for the Department of Finance and Administration - Assessment Coordination Division for fiscal year 2023-2024, including 1 director, 1 deputy director, and support staff across various classifications.

Appropriates $3,715,919 from the Miscellaneous Agencies Fund for personal services and operating expenses, including $1,684,440 in regular salaries, $621,870 in personal services matching, and $325,000 for Assessor's School training.

Appropriates $55,000 from cash funds and $60,000 from the County Assessors' Continuing Education Trust Fund for operating expenses and professional fees related to assessor training programs.

Appropriates $15,750,000 from the Arkansas Real Property Reappraisal Fund to pay counties and professional reappraisal companies for real property reappraisal costs, with monthly certifications by the director to the Chief Fiscal Officer determining funding needs.

Authorizes the director to transfer funds between accounts (up to $1,500,000 from Miscellaneous Agencies Fund to Real Property Reappraisal Fund) and between line items with Chief Fiscal Officer approval to ensure sufficient resources for required operations and training.