Browse Arkansas Code titles and sections
26-27-301. Creation.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-27-301. Creation.
(a) There is created a county equalization board in each county of this state to be selected in the manner provided by §§ 26-27-302 — 26-27-305.
(b) The county equalization boards shall have all the powers and authority, and perform all of the duties which are conferred by law on the boards in this state.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-27-301
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:26-27-301
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: ad5e56360f35c131d7fbc9a450067f74e493db59dc37a0cdf6b8dc9119882585
Source location: content.xml paragraph 7051
Stored source content
26-27-301. Creation.
(a) There is created a county equalization board in each county of this state to be selected in the manner provided by §§ 26-27-302 — 26-27-305.
(b) The county equalization boards shall have all the powers and authority, and perform all of the duties which are conferred by law on the boards in this state.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-27-302. Qualifications.
The county equalization board of each county shall be composed of qualified electors of the county who have owned real property in the county for at least one (1) year.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-27-302
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 26-27-302. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-27-305. Terms of office — Vacancies.
(a) The terms of office of the members of the county equalization boards shall be staggered as follows:
(1)(A) In those counties having a county equalization board composed of five (5) members, the members shall serve three-year staggered terms of office, with each expiring term to expire on the first Monday of June of each year, or until his or her successor is selected or appointed and qualified.
(B) However, on the first Monday in July, 1999, the terms of the present members of each county equalization board with three (3) or five (5) members shall expire and new members shall be appointed as is provided by law, and within thirty (30) days thereafter, the five (5) new members shall meet and determine by lot their respective staggered terms in such a manner that one (1) member's term should expire one (1) year thereafter, two (2) members' terms should expire two (2) years thereafter, and two (2) members' terms should expire three (3) years thereafter; and
(2)(A) In those counties having a county equalization board composed of nine (9) members, the members shall serve three-year staggered terms of office, with each expiring term to expire on the first Monday of June of each year, or until his or her successor is selected or appointed and qualified.
(B) However, on the first Monday in July, 1999, the terms of the present members of each county equalization board with nine (9) members shall expire and new members shall be appointed as is provided by law, and within thirty (30) days thereafter, the new members shall meet and determine by lot their respective staggered terms in such a manner that the terms of three (3) members each should expire one (1), two (2), and three (3) years, respectively, thereafter.
(b)(1) Upon
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-27-305
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 26-27-305. This identifies an authority to review, not proof of applicability.