Arkansas Code Title 26. Taxation § 26-27-306. Oath requirement

(a) Each member of a county equalization board, before entering upon the discharge of his or her duties, shall take the oath of office prescribed in Arkansas Constitution, Article 19, § 20, and further, that he or she will fearlessly, impartially, and faithfully equalize the assessed value of all property assessed and subject to taxation.

(b) The oath shall be subscribed and sworn to by each member of the county equalization board before the county clerk, and the county clerk shall make it a matter of record in his or her office.