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The county equalization board of each county shall be composed of qualified electors of the county who have owned real property in the county for at least one (1) year.
Structure Arkansas Code
Arkansas Code
Title 26 - Taxation
Subtitle 3 - Administration of Local Taxes
Chapter 27 - Equalization of Assessments
Subchapter 3 - County Equalization Boards
§ 26-27-302. Qualifications
§ 26-27-310. Working groups
§ 26-27-311. Special sessions generally
§ 26-27-313. Attendance by assessor
§ 26-27-314. Authority to classify and zone property
§ 26-27-318. Appeals to courts