Arkansas § 26-26-1902 Reappraisal

Arkansas Statutes

§ 26-26-1902 — Reappraisal

Arkansas § 26-26-1902

Title26

This text of Arkansas § 26-26-1902 (Reappraisal) 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. § 26-26-1902 (2026).

Text

(a)Except as provided in subsection (b) of this section, each county shall appraise all market value real estate normally assessed by the county assessor at its full and fair market value every four (4) years.

(b)In order to reach a substantially equal number of counties undergoing reappraisal each year, the Director of the Assessment Coordination Division may grant an exception to the requirements under subsection (a) of this section to allow a county to temporarily remain on a reappraisal cycle of three (3) or five (5) years.

(c)[Repealed.]

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(a) Except as provided in subsection (b) of this section, each county shall appraise all market value real estate normally assessed by the county assessor at its full and fair market value every four (4) years. (b) In order to reach a substantially equal number of counties undergoing reappraisal each year, the Director of the Assessment Coordination Division may grant an exception to the requirements under subsection (a) of this section to allow a county to temporarily remain on a reappraisal cycle of three (3) or five (5) years. (c) [Repealed.]

Legislative History

Amended by Act 2023, No. 139,§ 2, eff. 8/1/2023. Amended by Act 2013, No. 1520,§ 2, eff. for assessment years beginning on or after January 1, 2014. Acts 1999, No. 1185, § 1; 2001, No. 1058, § 1; 2005, No. 2259, § 1.