Arkansas Code Title 26. Taxation § 26-27-204. Order of adjustment

(b)(1) A certified copy of the record or such part thereof as affects his or her county shall, on or before the third Monday in November, be furnished the county clerk of each county in which property, the assessed valuation of which has been ordered by the commission increased or reduced, is situated.

(2) In carrying out the order of the commission, the county clerk shall add to or deduct from the valuation of any property, as adjusted by the local assessment and equalization officials, such percentage or amount as the commission might so order and shall enter the adjusted or equalized valuation in the proper record and extend taxes thereon.