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Arkansas Code
2019 Arkansas Code
Title 26 - Taxation
Subtitle 3 - Administration of Local Taxes
Chapter 27 - Equalization of Assessments
Subchapter 3 - County Equalization Boards
§ 26-27-303. Composition
Universal Citation:
AR Code § 26-27-303 (2019)
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on the American Association of Law Libraries Universal Citation Guide and is not
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(a) The county equalization board of each county shall consist of five (5) members.
(b) However, in counties having a population in excess of seventy-nine thousand (79,000) persons, according to the most recent federal decennial census, the board may consist of nine (9) members.
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