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2020 Arkansas Code
Title 26 - Taxation
Subtitle 3 - Administration of Local Taxes
Chapter 27 - Equalization of Assessments
Subchapter 3 - County Equalization Boards
§ 26-27-302. Qualifications
Universal Citation:
AR Code § 26-27-302 (2020)
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The county equalization board of each county shall be composed of qualified electors of the county who have owned real property in the county for at least one (1) year.
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