Valuation of different types and uses of property
Ark. Code Ann. § 26-26-407
Valuation of different types and uses of property
Applied in 4 court decisions — leading case Gazaway v. Greene County Equalization Board (1993)
Most recently applied in ANTHONY BROWN v. HANNAH TOWELL, IN HER OFFICIAL CAPACITY AS THE CRAIGHEAD COUNTY TAX ASSESSOR AND WES EDDINGTON, IN HIS OFFICIAL CAPACITY AS THE CRAIGHEAD COUNTY TAX COLLECTOR (March 2021)
Acts 1981, No. 848, § 6; A.S.A. 1947, § 84-493.5; Acts 2005, No. 1432, § 1; 2007, No. 660, § 1; 2007, No. 994, § 1; 2009, No. 655, §§ 2, 3.
How often courts cite this section
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.
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.