Arkansas Code of 1987 (2024)
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 26-27-204 - Order of adjustment

• (a) A record of the proceedings of the Arkansas Public Service Commission shall be kept by the secretary thereof.

• (b)
  • (1) A certified copy of the record or such part thereof as affects his or her county shall, on or before the third Monday in November, be furnished the county clerk of each county in which property, the assessed valuation of which has been ordered by the commission increased or reduced, is situated.
  • (2) In carrying out the order of the commission, the county clerk shall add to or deduct from the valuation of any property, as adjusted by the local assessment and equalization officials, such percentage or amount as the commission might so order and shall enter the adjusted or equalized valuation in the proper record and extend taxes thereon.

Amended by Act 2023, No. 365,§ 88, eff. 7/1/2023.

Acts 1927, No. 129, § 33; Pope's Dig., § 2059; A.S.A. 1947, § 84-716.