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Arkansas Code Title 26. Taxation § 26-27-316. Examination and investigation

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

(a) The county equalization board, or any member thereof, shall have free access to the records of the office of the county clerk and of the office of the circuit clerk and ex officio county recorder of the county.

(b)(1) The county equalization board or any member may enter upon and view property, and may require witnesses to appear before the county equalization board and testify regarding the location, amount, kind, and value of any or all items of any class or character of property in the county.

(2) The secretary of the county equalization board, in vacation or in session, at the direction of the county equalization board or any member thereof, shall summon witnesses for examination by the county equalization board.

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Cite this article: FindLaw.com - Arkansas Code Title 26. Taxation § 26-27-316. Examination and investigation - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-27-316/

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