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 26-27-307 - Secretary of board

Universal Citation:
AR Code § 26-27-307 (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 county clerk or his or her designee shall serve as secretary of the county equalization board of his or her county and shall keep a complete and accurate journal of its proceedings and perform such other duties as may be by law required by the county equalization board.
  • (b) In addition, within ten (10) days after the appointment of the county equalization board for the county clerk's county, the county clerk or his or her designee shall file from time to time with the Assessment Coordination Division a statement showing the name and address of each member of the county equalization board.
  • (c) When any change in the personnel of the county equalization board is made, the county clerk shall immediately so advise the Arkansas Public Service Commission.

Acts 1929, No. 172, § 23; Pope's Dig., § 13641; A.S.A. 1947, § 84-703; Acts 2003, No. 202, § 1.


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