Browse Arkansas Code titles and sections
26-26-1201. Date of valuation.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-26-1201. Date of valuation.
All property in this state shall be assessed by the authorized authorities according to its value on January 1. However, stocks of merchants and manufacturers shall be assessed at the value of the average stock in possession or under control during the year immediately preceding January 1 of the year in which assessment is required.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-26-1201
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:26-26-1201
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 3ad62ae49b5a8e3919b525f3c314a4cce5e1e29139593ec14bdecb8347e48f15
Source location: content.xml paragraph 5974
Stored source content
26-26-1201. Date of valuation.
All property in this state shall be assessed by the authorized authorities according to its value on January 1. However, stocks of merchants and manufacturers shall be assessed at the value of the average stock in possession or under control during the year immediately preceding January 1 of the year in which assessment is required.
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