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26-26-1908. Applicability of relation to ad valorem tax.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-26-1908. Applicability of relation to ad valorem tax.
The provisions of §§ 26-26-401 — 26-26-409 and 26-26-410 [repealed] relative to the adjustment or rollback of millage levied for ad valorem tax purposes shall be applicable when a countywide reappraisal of property is completed as provided in this subchapter.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-26-1908
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:26-26-1908
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 4b3936f620098c2f843cbecb950f7652178f16d747e403aa4b24aea6bf7f6c79
Source location: content.xml paragraph 6906
Stored source content
26-26-1908. Applicability of relation to ad valorem tax.
The provisions of §§ 26-26-401 — 26-26-409 and 26-26-410 [repealed] relative to the adjustment or rollback of millage levied for ad valorem tax purposes shall be applicable when a countywide reappraisal of property is completed as provided in this subchapter.
Cross-references
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-26-401. Applicability.
The provisions of this subchapter relative to the adjustment or rollback of millage levied for ad valorem tax purposes shall be applicable only where there is a countywide or statewide reappraisal of property:
(1) Pursuant to court order;
(2) Pursuant to directive of law enacted by the General Assembly;
(3) When the reappraisal is initiated by the county assessor, the county equalization board, by directive of the county quorum court, or upon request of one (1) or more taxing units of a county, and is determined and certified by the Assessment Coordination Division as constituting a comprehensive countywide reappraisal; or
(4) When ordered by or implemented by a county pursuant to a directive of the division or its successor agency.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-26-401
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. The source passage cites 26-26-401. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-26-409. Rules and regulations.
The various state agencies having authority and responsibility with respect to the implementation of the provisions of Arkansas Constitution, Amendment 59, and the provisions of this subchapter or any other laws enacted to carry out the purpose and intent of Arkansas Constitution, Amendment 59, are authorized and directed to adopt appropriate rules, regulations, and guidelines to assure that the intent and purpose of Arkansas Constitution, Amendment 59, and the laws designed to implement and carry out its purposes are effectively and efficiently carried out during the transitional period.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-26-409
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. The source passage cites 26-26-409. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-26-410. [Repealed.]
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-26-410
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: repealed. The source passage cites 26-26-410. This identifies an authority to review, not proof of applicability.