(a) Market value surveys are conducted in order to determine the full value of taxable real property as of a valuation date.

(b) The specific details of the procedures for conducting the surveys prior to the 1994 market survey are set forth in Subparts 8186-24 through 8186-26 of this Part. The specific details for conducting the surveys beginning with the 1994 market value survey are set forth in the procedures for the survey for the appropriate valuation year.