Each year the county assessor shall, between the first Monday in January and July 1, appraise and assess all real property situated within the boundaries of the county.
Ark. Code Ann. § 26-26-1101
Time to assess realty
Applied in 2 court decisions — leading case Bear Chaney, in His Official Capacity as Director of the Arkansas Assessment Coordination Division of the State of Arkansas v. Union Producing, LLCessment (2020)
Most recently applied in Bear Chaney, in His Official Capacity as Director of the Arkansas Assessment Coordination Division of the State of Arkansas v. Union Producing, LLCessment (December 2020)
Acts 1957, No. 385, § 1; 1959, No. 246, § 3; A.S.A. 1947, § 84-415.
Current official text: Arkansas General Assembly. Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Arkansas statutes; confirm against the official source for the current text. Not legal advice.