Browse Arkansas Code titles and sections
26-27-314. Authority to classify and zone property.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-27-314. Authority to classify and zone property.
The county equalization board of any county may classify the personal property and zone and classify the real property in the county and determine the average value of the property so classified or zoned, or units of them, and use the average value so determined as a guide in the equalization of assessments in the county. However, all property shall be assessed according to its value as provided by law.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-27-314
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:26-27-314
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 8f77bc0738723a2f91699da699ed36e5224695cd311a7fb41c4b1f47c5e2eef0
Source location: content.xml paragraph 7247
Stored source content
26-27-314. Authority to classify and zone property.
The county equalization board of any county may classify the personal property and zone and classify the real property in the county and determine the average value of the property so classified or zoned, or units of them, and use the average value so determined as a guide in the equalization of assessments in the county. However, all property shall be assessed according to its value as provided by law.
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