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26-27-316. Rights of examination.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-27-316. Rights of examination.
(a) The county equalization board, or any member thereof, shall have free access to the records of the office of the county clerk and of the office of the circuit clerk and ex officio county recorder of the county.
(b)(1) The county equalization board or any member may enter upon and view property, and may require witnesses to appear before the county equalization board and testify regarding the location, amount, kind, and value of any or all items of any class or character of property in the county.
(2) The secretary of the county equalization board, in vacation or in session, at the direction of the county equalization board or any member thereof, shall summon witnesses for examination by the county equalization board.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-27-316
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:26-27-316
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 457615eb7c3cbc11ea634c0665693e81a19351b04961b1d7b7039f086cde0ad2
Source location: content.xml paragraph 7295
Stored source content
26-27-316. Rights of examination.
(a) The county equalization board, or any member thereof, shall have free access to the records of the office of the county clerk and of the office of the circuit clerk and ex officio county recorder of the county.
(b)(1) The county equalization board or any member may enter upon and view property, and may require witnesses to appear before the county equalization board and testify regarding the location, amount, kind, and value of any or all items of any class or character of property in the county.
(2) The secretary of the county equalization board, in vacation or in session, at the direction of the county equalization board or any member thereof, shall summon witnesses for examination by the county equalization board.
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