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 R884-24P-53. This rule sets the acreage value rates for 418 separate class-county combinations. This year it is proposed that one rate increase slightly, 356 rates decrease and 61 have no change.