Arkansas Code
Chapter 24 - Arkansas Public Service Commission
§ 26-24-101. Tax Division created

For the purpose of assisting it in the carrying out of its functions, powers, and duties, there are created within the Arkansas Public Service Commission the following divisions:
(1)
(A) A Tax Division which shall have the responsibility of performing all functions and duties regarding assessment and equalization of properties of public utilities and public carriers.
(B)
(i)
(a) All rules and procedures to be followed by the Tax Division in assessing public utilities shall be promulgated by the Arkansas Public Service Commission, and all assessments of public utilities made by the Tax Division shall be upon the approval of the Arkansas Public Service Commission.
(b) Any person aggrieved by any assessment of any public utility made by the Tax Division and approved by the Arkansas Public Service Commission shall, upon petition, be entitled to a hearing before the Arkansas Public Service Commission, and appeals from the rulings of the Arkansas Public Service Commission shall be to the circuit court upon the record made before the Arkansas Public Service Commission in the manner provided by law.

(ii)
(a) All rules and procedures to be followed by the Tax Division in assessing public carriers shall be promulgated by the Arkansas Transportation Commission [abolished], and all assessments of public carriers made by the Tax Division shall be upon the approval of the Arkansas Transportation Commission [abolished].
(b) Any person aggrieved by any assessment of any public carrier made by the Tax Division and approved by the Arkansas Transportation Commission [abolished] shall, upon petition, be entitled to a hearing before the Arkansas Public Service Commission, and appeals from the rulings of the Arkansas Transportation Commission [abolished] shall be to the circuit court upon the record made before the Arkansas Transportation Commission [abolished] in the manner provided by law; and

(2) An Assessment Coordination Division [abolished], the duties of which shall be such of those formerly imposed upon the Arkansas Assessment Coordination Department [abolished] as shall be assigned to the Assessment Coordination Division [abolished] by the Arkansas Public Service Commission. None of the duties so assigned shall relate to the assessment of the properties of public carriers or public utilities.