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26-51-712. Average value of property. [Repealed effective January 1, 2021.]
Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-712. Average value of property. [Repealed effective January 1, 2021.]
The average value of property shall be determined by averaging the values at the beginning and ending of the tax period, but the Secretary of the Department of Finance and Administration may require the averaging of monthly values during the tax period if reasonably required to reflect properly the average value of the taxpayer's property.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-712
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: repealed. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:26-51-712
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 24daf85d3284c16e5fbe0b3ea9d41ccdba70e967c75b212c0bc6fcb0faf73f5c
Source location: content.xml paragraph 14127
Stored source content
26-51-712. Average value of property. [Repealed effective January 1, 2021.]
The average value of property shall be determined by averaging the values at the beginning and ending of the tax period, but the Secretary of the Department of Finance and Administration may require the averaging of monthly values during the tax period if reasonably required to reflect properly the average value of the taxpayer's property.
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