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.


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