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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
§ 26-27-314. Authority to classify and zone property
Universal Citation:
AR Code § 26-27-314 (2020)
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The county equalization board of any county may classify the personal property and zone and classify the real property in the county and determine the average value of the property so classified or zoned, or units of them, and use the average value so determined as a guide in the equalization of assessments in the county. However, all property shall be assessed according to its value as provided by law.
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