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26-27-320. Assessed values entered on record.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-27-320. Assessed values entered on record.
(a) It is the duty of the county clerk of each county to enter upon the assessment record of his or her county the adjusted or equalized assessed value of any and all property as found and fixed by the county equalization board.
(b) In making the tax books of the county, unless further adjustments are ordered by the county court or the State Equalization Board, the county clerk shall extend the taxes on the adjusted or equalized values.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-27-320
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:26-27-320
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 1f5d3bf713749c6a00a5723d9e372b89c660b0e313b547e419143995186613d7
Source location: content.xml paragraph 7470
Stored source content
26-27-320. Assessed values entered on record.
(a) It is the duty of the county clerk of each county to enter upon the assessment record of his or her county the adjusted or equalized assessed value of any and all property as found and fixed by the county equalization board.
(b) In making the tax books of the county, unless further adjustments are ordered by the county court or the State Equalization Board, the county clerk shall extend the taxes on the adjusted or equalized values.
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