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26-27-325. Uniform hearing procedures.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-27-325. Uniform hearing procedures.
(a) The Director of the Assessment Coordination Division shall establish uniform hearing procedures for county equalization boards, which shall include without limitation information regarding:
(1) The notice required for a hearing;
(2) Conducting a hearing;
(3) Scheduling, rescheduling, and canceling a hearing;
(4) The right of the county assessor and property owner to offer evidence and testimony and examine and cross-examine witnesses at a hearing;
(5) A property owner's right to appear by an agent at a hearing;
(6) The prohibitions against ex parte communications and a county equalization board's consideration of information not provided at a hearing; and
(7) Conflicts of interest.
(b)(1) A county equalization board shall adopt at its first meeting of each year and shall follow the uniform hearing procedures established by the director under this section.
(2) Upon request, the secretary of a county equalization board shall provide an owner of property in the county with a copy of the uniform hearing procedures that have been adopted by the county equalization board for that year's hearings.
(3) A copy of the uniform hearing procedures adopted by a county equalization board shall be conspicuously posted in a prominent place in the room in which the county equalization board hearings are held.
(c)(1) At the first meeting of a county equalization board each year, each member of the county equalization board shall sign an affidavit stating that the member of the county equalization board will not knowingly violate any law or procedure regarding the conducting of county equalization board hearings.
(2) If a member of a county equalization board violates a law or procedure regarding the conducting of county
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-27-325
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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Stable record: arkansas_code:legal_authorities:26-27-325
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: e76705d6899c530afefda0143092bc2299dd1287acf17bbe2bab8eca6f105ebf
Source location: content.xml paragraph 7552
Stored source content
26-27-325. Uniform hearing procedures.
(a) The Director of the Assessment Coordination Division shall establish uniform hearing procedures for county equalization boards, which shall include without limitation information regarding:
(1) The notice required for a hearing;
(2) Conducting a hearing;
(3) Scheduling, rescheduling, and canceling a hearing;
(4) The right of the county assessor and property owner to offer evidence and testimony and examine and cross-examine witnesses at a hearing;
(5) A property owner's right to appear by an agent at a hearing;
(6) The prohibitions against ex parte communications and a county equalization board's consideration of information not provided at a hearing; and
(7) Conflicts of interest.
(b)(1) A county equalization board shall adopt at its first meeting of each year and shall follow the uniform hearing procedures established by the director under this section.
(2) Upon request, the secretary of a county equalization board shall provide an owner of property in the county with a copy of the uniform hearing procedures that have been adopted by the county equalization board for that year's hearings.
(3) A copy of the uniform hearing procedures adopted by a county equalization board shall be conspicuously posted in a prominent place in the room in which the county equalization board hearings are held.
(c)(1) At the first meeting of a county equalization board each year, each member of the county equalization board shall sign an affidavit stating that the member of the county equalization board will not knowingly violate any law or procedure regarding the conducting of county equalization board hearings.
(2) If a member of a county equalization board violates a law or procedure regarding the conducting of county equalization board hearings before or during a hearing, the member of the county equalization board shall recuse himself or herself from further participation in that hearing.
(3)(A) If a member of a county equalization board recuses himself or herself from a hearing under subdivision (c)(2) of this section or otherwise, the county judge shall appoint an interim member of the county equalization board to serve for the duration of that hearing.
(B) An interim member of a county equalization board appointed under this subdivision (c)(3) shall not be subject to the education and training requirements stated in § 26-27-324.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-27-324. Education and training of members of county equalization board.
(a)(1) Beginning January 1, 2018, the Director of the Assessment Coordination Division shall:
(A) Approve curricula and provide materials for use in training and educating members of county equalization boards;
(B) Supervise a comprehensive course for training and education of members of county equalization boards and issue certificates indicating course completion;
(C) Make all materials for use in training and educating members of county equalization boards freely available online; and
(D) Provide staff to respond to technical questions relating to the duties and responsibilities of members of county equalization boards and property appraisal issues.
(2) The director may contract with one (1) or more service providers to assist with the requirements of this subsection.
(b) The curricula and materials for the comprehensive course established under this section shall include without limitation information regarding the:
(1) Cost, income, and market data comparison methods of property appraisal;
(2) Appraisal of business personal property;
(3) Duties of the county assessor;
(4) Duties of a county equalization board, including without limitation the independence of a county equalization board from the county assessor and other employees and contractors of the county assessor;
(5) Prohibition against ex parte communications applicable to members of a county equalization board;
(6) Requirements regarding equal and uniform appraisal of property; and
(7) Right of a property owner to protest the appraised value of the property and the procedures for an appeal.
(c)(1) Except as otherwise provided in this subsection, each member of a county equalization board shall complete t
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-27-324
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 26-27-324. This identifies an authority to review, not proof of applicability.