Arkansas Code Title 26, Subtitle 3, Chapter 26, Subchapter 13 - Reassessment of Property

• § 26-26-1301 - Order Upon Complaint.
  (a) Whenever, upon the complaint made to the Arkansas Public Service Commission by the county judge, county assessor, or county equalization board of any...
• § 26-26-1302 - Qualification of Appointees.
  Persons appointed to make the reassessment shall qualify without delay by severally subscribing to an oath or affirmation to support the United States Constitution...
• § 26-26-1303 - Power and Authority.
  (a) Any person appointed to reassess the property or any class of property in any county, or district or subdivision thereof, shall have all...
• § 26-26-1304 - Compensation.
  (a) For their services in making any reassessment of property pursuant to the order of the Arkansas Public Service Commission, local assessment officers shall...
• § 26-26-1305 - Effect of Reassessment.
  Any reassessment shall, when completed, be treated exactly as an original assessment and be subject to equalization by the county equalization board and to...
• § 26-26-1306 - Liability for Expenses.
  The expense of any reassessment shall be borne by the county in which is situated the district or districts so reassessed.
• § 26-26-1307 - Notice of Reappraisal.
  (a) (1) Prior to any countywide reappraisal of property for ad valorem tax purposes, the county assessor or the county assessor's employees or agents...
• § 26-26-1308 - Limitations on Reappraisals.
  (a) (1) Except as provided in subdivision (a)(2) of this section, property shall not be reappraised for ad valorem tax purposes more than one...

Last modified: November 15, 2016