Section 59-2-515 authorizes the State Tax Commission to promulgate rules regarding the Property Tax Act, Part 5, Farmland Assessment Act. Section 59-2-514 authorizes the State Tax Commission to receive valuation recommendations from the State Farmland Advisory Committee for implementation as outlined in Section R884-24P-53. The rule sets the acreage value rates for 418 separate class-county combinations. This year it is proposed that 126 rates decrease slightly, 164 increase slightly, and 128 have no change.