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26-26-311. Appraisal completion on the date the county collector's books are open for collection on the newly appraised value.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-26-311. Appraisal completion on the date the county collector's books are open for collection on the newly appraised value.
(a) For purposes of Arkansas Constitution, Amendment 79, and any laws of this state referencing countywide reappraisals of property for property taxation purposes, a countywide reappraisal of property shall be deemed to have been completed on the date that the county collector's books are open for collection on the newly appraised values.
(b) This section does not prohibit any increases allowed by the Arkansas Constitution.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-26-311
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:26-26-311
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 87c8c190a2099bf6f2dccaa9c6b269a3d0bc7970d4166cb460ca4f2402ef2be8
Source location: content.xml paragraph 4531
Stored source content
26-26-311. Appraisal completion on the date the county collector's books are open for collection on the newly appraised value.
(a) For purposes of Arkansas Constitution, Amendment 79, and any laws of this state referencing countywide reappraisals of property for property taxation purposes, a countywide reappraisal of property shall be deemed to have been completed on the date that the county collector's books are open for collection on the newly appraised values.
(b) This section does not prohibit any increases allowed by the Arkansas Constitution.
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