Arkansas § 26-27-202 Meeting

Arkansas Statutes

§ 26-27-202 — Meeting

Arkansas § 26-27-202

Title26

This text of Arkansas § 26-27-202 (Meeting) 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. § 26-27-202 (2026).

Text

(a)The Arkansas Public Service Commission shall meet on the first Monday in October of each year for the purpose of equalizing the taxable valuation of all real or personal property.

(b)The commission shall:

(1)Examine and compare the returns of the assessment of property in the counties of this state;

(2)Summon and hear witnesses and make or cause to be made investigation relative thereto; and (3) Proceed to equalize the property, so that all the taxable property throughout this state shall be assessed uniformly at its true and full market or actual value, or at such percentage as has been duly certified by the commission.

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(a) The Arkansas Public Service Commission shall meet on the first Monday in October of each year for the purpose of equalizing the taxable valuation of all real or personal property. (b) The commission shall: (1) Examine and compare the returns of the assessment of property in the counties of this state; (2) Summon and hear witnesses and make or cause to be made investigation relative thereto; and (3) Proceed to equalize the property, so that all the taxable property throughout this state shall be assessed uniformly at its true and full market or actual value, or at such percentage as has been duly certified by the commission.