Arkansas Statutes

§ 26-27-316 — Rights of examination

Arkansas § 26-27-316

This text of Arkansas § 26-27-316 (Rights of examination) 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. § 26-27-316 (2026).

Text

(a)The county equalization board, or any member thereof, shall have free access to the records of the office of the county clerk and of the office of the circuit clerk and ex officio county recorder of the county.
(b)(1) The county equalization board or any member may enter upon and view property, and may require witnesses to appear before the county equalization board and testify regarding the location, amount, kind, and value of any or all items of any class or character of property in the county.
(2)The secretary of the county equalization board, in vacation or in session, at the direction of the county equalization board or any member thereof, shall summon witnesses for examination by the county equalization board.

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Related

Opinion No.
(Arkansas Attorney General Reports, 2000)

Legislative History

Acts 1929, No. 172, § 28; Pope's Dig., § 13646; A.S.A. 1947, § 84-709.

Nearby Sections

15
§ 26-1-101
Definitions
§ 26-17-202
Attorneys
§ 26-17-203
Field auditors
§ 26-17-204
Bond
§ 26-17-303
Petroleum products
§ 26-17-401
Penalty
§ 26-17-404
Violations
§ 26-17-501
Penalty
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Bluebook (online)
Arkansas § 26-27-316, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/26-27-316.