The average rate of ad valorem levy throughout this state shall be determined by totaling the millage rate for all purposes for each of the several taxing districts of this state for the assessment year and dividing the total obtained by the number of taxing districts of this state.
Structure Arkansas Code
Subtitle 3 - Administration of Local Taxes
Chapter 26 - Assessment of Taxes
Subchapter 16 - Utilities and Carriers Generally
§ 26-26-1603. Information to be furnished
§ 26-26-1608. Assessment when no report or erroneous report filed
§ 26-26-1609. Hearing prior to assessment
§ 26-26-1611. Assignment or apportionment of assessed value