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Ark. Code Ann. § 26-26-401

Applicability

Applied in 3 court decisions — leading case Beebe v. Fountain Lake School District (2006)

Most recently applied in Beebe v. Fountain Lake School District (March 2006)

Acts 1981, No. 848, § 8; A.S.A. 1947, § 84-493.7.

How often courts cite this section

19982000200610
citing decisions per year

Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.

The provisions of this subchapter relative to the adjustment or rollback of millage levied for ad valorem tax purposes shall be applicable only where there is a countywide or statewide reappraisal of property:

(1) Pursuant to court order;

(2) Pursuant to directive of law enacted by the General Assembly;

(3) When the reappraisal is initiated by the county assessor, the county equalization board, by directive of the county quorum court, or upon request of one (1) or more taxing units of a county, and is determined and certified by the Assessment Coordination Division as constituting a comprehensive countywide reappraisal; or

(4) When ordered by or implemented by a county pursuant to a directive of the division or its successor agency.

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.