Arkansas Code § 26-26-1903 - Criteria for Reappraisal

The Assessment Coordination Department shall determine which counties shall be required to complete reappraisals in the years stated in ยง 26-26-1902(b), based on the following criteria:

(1) The length of time since the last countywide reappraisal;

(2) The level and quality of assessment within the county;

(3) The parcel counts within each county; and

(4) The cost of reappraisal.

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Last modified: November 15, 2016