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26-27-202. Meeting.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-27-202. Meeting.
(a) The Arkansas Public Service Commission shall meet as the State Equalization Board on the first Monday in October of each year for the purpose of equalizing the taxable valuation of all real or personal property.
(b) The board shall:
(1) Examine and compare the returns of the assessment of property in the counties of this state;
(2) Summon and hear witnesses and make or cause to be made investigation relative thereto; and
(3) Proceed to equalize the property, so that all the taxable property throughout this state shall be assessed uniformly at its true and full market or actual value, or at such percentage as has been duly certified by the commission.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-27-202
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:26-27-202
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: ad9c12748b42b5010370517c838631fe1f850fc4f765fa0c03601db0066cb5d4
Source location: content.xml paragraph 6975
Stored source content
26-27-202. Meeting.
(a) The Arkansas Public Service Commission shall meet as the State Equalization Board on the first Monday in October of each year for the purpose of equalizing the taxable valuation of all real or personal property.
(b) The board shall:
(1) Examine and compare the returns of the assessment of property in the counties of this state;
(2) Summon and hear witnesses and make or cause to be made investigation relative thereto; and
(3) Proceed to equalize the property, so that all the taxable property throughout this state shall be assessed uniformly at its true and full market or actual value, or at such percentage as has been duly certified by the commission.
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