Arkansas Code of 1987 (2023)
Title 26 - TAXATION (§§ 26-1-101 — 26-82-119)
Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308)
Chapter 27 - EQUALIZATION OF ASSESSMENTS (§§ 26-27-201 — 26-27-325)
Subchapter 2 - STATE EQUALIZATION BOARD (§§ 26-27-201 — 26-27-204)
Section 26-27-201 - Authority

Universal Citation:
AR Code § 26-27-201 (2023)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

  • (a) The Arkansas Public Service Commission shall equalize the assessment of property throughout the state.
  • (b) For this purpose, in addition to the powers and duties conferred on the commission, it shall have power to equalize the assessment of all property in this state between districts, cities, and townships of the same county, between the different counties of this state, and of the property assessed by the commission in the first instance.

Amended by Act 2023, No. 365,§ 85, eff. 7/1/2023.

Acts 1927, No. 129, § 31; Pope's Dig., § 2057; A.S.A. 1947, § 84-714.


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