Arkansas § 26-26-311 Appraisal completion on the date the county collector's books are open for collection on the newly appraised value

Arkansas Statutes

§ 26-26-311 — Appraisal completion on the date the county collector's books are open for collection on the newly appraised value

Arkansas § 26-26-311

Title26

This text of Arkansas § 26-26-311 (Appraisal completion on the date the county collector's books are open for collection on the newly appraised value) 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. § 26-26-311 (2026).

Text

(a)For purposes of Arkansas Constitution, Amendment 79, and any laws of this state referencing countywide reappraisals of property for property taxation purposes, a countywide reappraisal of property shall be deemed to have been completed on the date that the county collector's books are open for collection on the newly appraised values.

(b)This section does not prohibit any increases allowed by the Arkansas Constitution.

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(a) For purposes of Arkansas Constitution, Amendment 79, and any laws of this state referencing countywide reappraisals of property for property taxation purposes, a countywide reappraisal of property shall be deemed to have been completed on the date that the county collector's books are open for collection on the newly appraised values. (b) This section does not prohibit any increases allowed by the Arkansas Constitution.