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Arkansas Code Title 26. Taxation § 26-26-1906. Computer-assisted mass appraisal systems

Current as of March 28, 2024 | Updated by Findlaw Staff

(a) County assessors or those otherwise responsible for the valuation of real property for assessment purposes shall employ computer-assisted mass appraisal systems approved by the Assessment Coordination Division.

(b) Information stored in the electronic database used in the computer-assisted mass appraisal system shall include, but not be limited to, pertinent physical characteristics and historical sales prices of each property in the county.

(c) The division shall have access to view and obtain the data stored in each county's computer-assisted mass appraisal system via common-use technologies as determined by the division, including without limitation:

(1) The internet;

(2) Network technologies;

(3) Phone line and modem technologies;

(4) Compact disk technologies;

(5) Magnetic tape technologies; or

(6) Other similar common-use technologies.

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Cite this article: FindLaw.com - Arkansas Code Title 26. Taxation § 26-26-1906. Computer-assisted mass appraisal systems - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-26-1906/

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