Ark. Code § 26-26-1903

Current with legislation from 2024 Fiscal and Special Sessions.

Section 26-26-1903 - Criteria for reappraisal

The Assessment Coordination Division shall determine which counties shall be required to complete reappraisals in the years stated in § 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.

Ark. Code § 26-26-1903

Acts 1999, No. 1185, § 2; 2001, No. 1058, § 2.