Ark. Code § 26-27-313
Current with legislation from 2024 Fiscal and Special Sessions.
It is the imperative duty of the county assessor or his or her deputy to attend each session of the county equalization board and to furnish the county equalization board with all data and information in his or her possession pertaining to the location, amount, kind, and value of any property, the valuation of which is under consideration by the county equalization board.
Ark. Code § 26-27-313