Arkansas Code Title 26, Subtitle 3, Chapter 27, Subchapter 3 - County Equalization Boards
- § 26-27-301 - Creation.
(a) There is created a county equalization board in each county of this state to be selected in the manner provided by §§ 26-27-302...
- § 26-27-302 - Qualifications.
The county equalization board of each county shall be composed of qualified electors of the county who have been real property owners for at...
- § 26-27-303 - Composition.
(a) The county equalization board of each county shall consist of five (5) members.(b) However, in counties having a population in excess of seventy-nine...
- § 26-27-304 - Selection of Members.
(a) (1) When the county equalization board consists of five (5) members: (A) One (1) member shall be selected by the representatives of the...
- § 26-27-305 - Terms of Office -- Vacancies.
(a) The terms of office of the members of the county equalization boards shall be staggered as follows: (1) (A) In those counties having...
- § 26-27-306 - Oath of Members.
(a) Each member of a county equalization board, before entering upon the discharge of his or her duties, shall take the oath of office...
- § 26-27-307 - Secretary of Board.
(a) The county clerk or his or her designee shall serve as secretary of the county equalization board of his or her county and...
- § 26-27-308 - Compensation.
(a) The members of the county equalization board and the secretary thereof of the counties of this state shall receive for their services an...
- § 26-27-309 - Meetings.
(a) (1) The county equalization board shall meet on August 1 of each year at the office of either the county clerk or the...
- § 26-27-310 - Working Groups.
County equalization boards consisting of nine (9) members may organize into working groups of three (3) members each for the purpose of making investigations...
- § 26-27-311 - Special Sessions Generally.
(a) (1) (A) On petition of the county judge or the county quorum court or on the county equalization board's own motion at any...
- § 26-27-312 - Special Session for Purpose of Planning Work.
(a) (1) The county equalization board, on petition of the county judge or on its own motion, shall, at any time, convene in special...
- § 26-27-313 - Attendance by Assessor.
It is the imperative duty of the county assessor or his or her deputy to attend each session of the county equalization board and...
- § 26-27-314 - Authority to Classify and Zone Property.
The county equalization board of any county may classify the personal property and zone and classify the real property in the county and determine...
- § 26-27-315 - Equalization of Assessments.
(a) Immediately after the county assessor files his or her report of the assessment of real and personal property in the office of the...
- § 26-27-316 - Rights of Examination.
(a) The county equalization board, or any member thereof, shall have free access to the records of the office of the county clerk and...
- § 26-27-317 - Applications for Adjustment.
(a) (1) Any property owner or an agent of a property owner may apply in person, by petition, or by letter to the secretary...
- § 26-27-318 - Appeals to Courts.
(a) (1) (A) The county assessor or a property owner who is aggrieved at the action of the county equalization board may appeal from...
- § 26-27-319 - Resolution of Valuation Adopted.
(a) Each county equalization board, immediately on the completion of its work of equalization and before final adjournment, shall adopt a resolution wherein it...
- § 26-27-320 - Assessed Values Entered on Record.
(a) It is the duty of the county clerk of each county to enter upon the assessment record of his or her county the...
- § 26-27-321 - Abstract of Tax Books to Be Filed.
(a) The county clerk of each county shall, on or before the second Monday in November of each year, unless otherwise ordered and directed...
- § 26-27-322 - Change in Market Value -- Board Procedure.
(a) The purpose of this section is to: (1) Set out the procedure for a county equalization board to follow when changing real property...
- § 26-27-323 - Authority to Hear Certain Appeals.
(a) In addition to its other duties, a county equalization board shall hear appeals under § 14-126-103.(b) The board shall meet as necessary to...
Last modified: November 15, 2016