Arkansas Code
Chapter 28 - Assessment Coordination Division
§ 25-28-103. Other authority

(a) The Arkansas Public Service Commission shall retain all of its statutory authority, powers, duties, and functions regarding assessment and equalization of properties of public utilities and public carriers.
(b) The Tax Division of the Arkansas Public Service Commission shall retain all of the statutory authority, powers, duties, and functions conferred on the division by law or assigned to the division by the commission.
(c) [Repealed.]
(d) [Repealed.]
(e) [Repealed.]