Definitions

Ark. Code Ann. § 26-26-1901 — under Assessment of Taxes.

Ark. Code Ann. § 26-26-1901

(1) 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.

(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.