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51 chapters · 1,813 sections in this title.
Ark. Code Ann. § 26-23-101 Definitions
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(1) As used in this subtitle:(1) “Cost approach” means an approach used to estimate the fair market value of property based on the estimated current cost to construct improvements plus the value of the land minus all forms of depreciation, including without limitation any loss in…
Ark. Code Ann. § 26-23-201 Title
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This act shall be referred to as the “Arkansas Property Taxpayer Bill of Rights”.
Ark. Code Ann. § 26-23-202 Purpose
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(a) It is the intent of this act that the following objectives shall apply to the operation of the property tax system for Arkansas taxpayers:(1) To be taxed fairly and assessed equitably throughout the state;(2) To have access to information concerning how the system of property…
Ark. Code Ann. § 26-23-203 Notice procedures
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(1) The following procedures shall be employed to ensure taxpayers receive adequate notice of value changes:(1) (A) Countywide reappraisals of real property shall be completed no later than July 1 of the year in which the countywide reappraisal is scheduled to be completed.(B) Or…