Arkansas Statutes
§ 26-27-316 — Rights of examination
Arkansas § 26-27-316
JurisdictionArkansas
Title26
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§ 26-17-201
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 § 26-27-316, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/26-27-316.