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Ark. Code Ann. § 26-26-1901

Definitions

Acts 1999, No. 1185, § 10.

As used in this subchapter:

(1) “Countywide reappraisal” means a cyclical review program begun pursuant to the terms of this subchapter;

(2) “Division” means the Assessment Coordination Division; and

(3) “Reappraisal” means the estimating of the value of all taxable real property within the county as of a given date within a given time frame.

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.