Arkansas Code Title 26. Taxation § 26-26-101. Representation by Attorney General

(b)(1) Upon receipt of notice from the Arkansas Public Service Commission or the Arkansas Transportation Commission that a person, firm, company, copartnership, association, or corporation whose property is required by law to be assessed for ad valorem taxation by the division has filed a petition for review of the assessment, the Attorney General shall undertake legal representation of the division and shall serve as chief counsel for the division during the pendency of the review before the commission having jurisdiction of the matter.

(2) The Attorney General shall be assisted by the division's legal counsel and on appeals to the Arkansas Transportation Commission by the Arkansas Transportation Commission's legal counsel.

(3) If any assessment made by the division is modified on review by order of the commission having jurisdiction of the matter, the Attorney General, after consulting with the administrator of the division, shall be empowered to appeal the commission order to the Pulaski County Circuit Court and shall continue to serve as chief counsel for the division during the appellate process, with the authority to appeal subsequent court orders.