Arkansas Statutes
§ 26-26-1201 — Date of valuation
Arkansas § 26-26-1201
JurisdictionArkansas
Title26
This text of Arkansas § 26-26-1201 (Date of valuation) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ark. Code Ann. § 26-26-1201 (2026).
Text
All property in this state shall be assessed by the authorized authorities according to its value on January 1. However, stocks of merchants and manufacturers shall be assessed at the value of the average stock in possession or under control during the year immediately preceding January 1 of the year in which assessment is required.
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Related
City of Fayetteville v. Phillips
811 S.W.2d 308 (Supreme Court of Arkansas, 1991)
Tuthill v. Arkansas County Equalization Board
797 S.W.2d 439 (Supreme Court of Arkansas, 1990)
Opinion No.
(Arkansas Attorney General Reports, 1991)
Legislative History
Acts 1929, No. 172, § 1; Pope's Dig., § 13680; A.S.A. 1947, § 84-426.
Nearby Sections
15
§ 26-1-101
Definitions§ 26-17-201
Authority to employ§ 26-17-202
Attorneys§ 26-17-203
Field auditors§ 26-17-204
Bond§ 26-17-301
Performance required§ 26-17-302
Motor vehicle license fees§ 26-17-303
Petroleum products§ 26-17-304
Suits and other proceedings§ 26-17-401
Penalty§ 26-17-402
Authority to enter agreements§ 26-17-403
Powers and duties - Definition§ 26-17-404
Violations§ 26-17-501
Penalty§ 26-17-502
Duty to remit revenuesCite This Page — Counsel Stack
Bluebook (online)
Arkansas § 26-26-1201, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/26-26-1201.