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26-24-102. Power and authority generally.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-24-102. Power and authority generally.
The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to have and exercise general and complete supervision and control over:
(1) The valuation, assessment, and equalization of all property, privileges, and franchises; and
(2) The several county assessors, county equalization boards, and other officers charged with the assessment or equalization of property taxes throughout the state, to the end that all assessments on property, privileges, and franchises in this state shall be made in relative proportion to the just and true value of the property, privileges, and franchises, in substantial compliance with the law.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-24-102
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:26-24-102
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 3be870df7667aa20cc9bc672fe9891b205e42be7708060d4f5e8e6939ca9e470
Source location: content.xml paragraph 3827
Stored source content
26-24-102. Power and authority generally.
The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to have and exercise general and complete supervision and control over:
(1) The valuation, assessment, and equalization of all property, privileges, and franchises; and
(2) The several county assessors, county equalization boards, and other officers charged with the assessment or equalization of property taxes throughout the state, to the end that all assessments on property, privileges, and franchises in this state shall be made in relative proportion to the just and true value of the property, privileges, and franchises, in substantial compliance with the law.
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