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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 3 - COUNTY EQUALIZATION BOARDS (§§ 26-27-301 — 26-27-325)
Section 26-27-301 - Creation
Universal Citation:
AR Code § 26-27-301 (2023)
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- (a) There is created a county equalization board in each county of this state to be selected in the manner provided by §§ 26-27-302 - 26-27-305.
- (b) The county equalization boards shall have all the powers and authority, and perform all of the duties which are conferred by law on the boards in this state.
Acts 1955, No. 230, § 2; A.S.A. 1947, § 84-701.
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