Arkansas Code Title 26, Subtitle 3, Chapter 26, Subchapter 19 - Uniform System of Real Property Assessment
§ 26-26-1901 - Definitions.
As used in this subchapter: (1) "County-wide reappraisal" means a cyclical review program begun pursuant to the terms of this subchapter; (2) "Department" means...
§ 26-26-1902 - Reappraisal.
(a) Except as provided in subsection (b) of this section, each county in the State of Arkansas shall be required to appraise all market...
§ 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 § 26-26-1902(b), based on the...
§ 26-26-1904 - Objectives.
The objectives of this subchapter are as follows: (1) To establish and promote a uniform system of real property assessments within each county of...
§ 26-26-1905 - Rules Relating to Reappraisal Procedures.
(a) To carry out the provisions of this subchapter, the Assessment Coordination Department, as it deems necessary, appropriate, and consistent with the objectives of...
§ 26-26-1906 - Computer-Assisted Mass Appraisal Systems.
(a) County assessors or those otherwise responsible for the valuation of real property for assessment purposes shall employ computer-assisted mass appraisal systems approved by...
§ 26-26-1910 - Scope.
The provisions of this subchapter shall not affect either the duties of the county equalization board or the county assessor's duties in relation to...
§ 26-26-1911 - Department Authority.
The Assessment Coordination Department shall promulgate regulations for the implementation of this subchapter.