Arkansas § 26-27-320 Assessed values entered on record

Arkansas Statutes

§ 26-27-320 — Assessed values entered on record

Arkansas § 26-27-320

Title26

This text of Arkansas § 26-27-320 (Assessed values entered on record) 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. § 26-27-320 (2026).

Text

(a)It is the duty of the county clerk of each county to enter upon the assessment record of his or her county the adjusted or equalized assessed value of any and all property as found and fixed by the county equalization board.

(b)In making the tax books of the county, unless further adjustments are ordered by the county court or the Arkansas Public Service Commission, the county clerk shall extend the taxes on the adjusted or equalized values.

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(a) It is the duty of the county clerk of each county to enter upon the assessment record of his or her county the adjusted or equalized assessed value of any and all property as found and fixed by the county equalization board. (b) In making the tax books of the county, unless further adjustments are ordered by the county court or the Arkansas Public Service Commission, the county clerk shall extend the taxes on the adjusted or equalized values.