Ark. Code Ann. § 26-26-1901

Definitions

Year: 2026Length: 122 words
As used in this subchapter: (1) "Countywide reappraisal" means a cyclical review program begun pursuant to the terms of this subchapter; (2) "Division" means the Assessment Coordination Division; and (3) "Reappraisal" means the estimating of the value of all taxable real property within the county as of a given date within a given time frame. Acts 1999, No. 1185, § 10. As used in this subchapter: (1) "Countywide reappraisal" means a cyclical review program begun pursuant to the terms of this subchapter; (2) "Division" means the Assessment Coordination Division; and (3) "Reappraisal" means the estimating of the value of all taxable real property within the county as of a given date within a given time frame. Acts 1999, No. 1185, § 10.
Ark. Code Ann. § 26-26-1901: Definitions | Justis AI