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Arkansas Code Title 26. Taxation § 26-27-202. Meeting

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

(a) The Arkansas Public Service Commission shall meet on the first Monday in October of each year for the purpose of equalizing the taxable valuation of all real or personal property.

(b) The commission shall:

(1) Examine and compare the returns of the assessment of property in the counties of this state;

(2) Summon and hear witnesses and make or cause to be made investigation relative thereto; and

(3) Proceed to equalize the property, so that all the taxable property throughout this state shall be assessed uniformly at its true and full market or actual value, or at such percentage as has been duly certified by the commission.

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Cite this article: FindLaw.com - Arkansas Code Title 26. Taxation § 26-27-202. Meeting - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-27-202/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

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