Go to Previous Versions
of
this Section
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 26-27-314 - Authority to classify and zone property
Universal Citation:
AR Code § 26-27-314 (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.
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.
Acts 1953, No. 197, § 1; A.S.A. 1947, § 84-720.
Disclaimer: These codes may not be the most recent version. Arkansas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.