Arkansas Code § 26-26-1306

Liability for expenses
Open in Lexace · Ask the AI about this section
(a) Funding to a county provided through the Assessment Coordination Division for the reappraisal of real property, whether the reappraisal of real property is a review of existing data or an extensive reappraisal in which every improvement is measured, shall be for the actual appraisal cost, not to exceed seven dollars ($7.00) per parcel per year. (b) (1) The expense of any reassessment in excess of seven dollars ($7.00) per parcel per year shall be borne by the county in which is situated the district or districts so reassessed. (2) The expenses borne by the county under subdivision (b)(1) of this section shall not be paid from any funds appropriated to the county by the state. Amended by Act 2023, No. 370,§ 8, eff. 7/1/2023. Acts 1927, No. 129, § 29; Pope's Dig., § 2055; A.S.A. 1947, § 84-464.
(a) Funding to a county provided through the Assessment Coordination Division for the reappraisal of real property, whether the reappraisal of real property is a review of existing data or an extensive reappraisal in which every improvement is measured, shall be for the actual appraisal cost, not to exceed seven dollars ($7.00) per parcel per year. (b) (1) The expense of any reassessment in excess of seven dollars ($7.00) per parcel per year shall be borne by the county in which is situated the district or districts so reassessed. (2) The expenses borne by the county under subdivision (b)(1) of this section shall not be paid from any funds appropriated to the county by the state. Amended by Act 2023, No. 370,§ 8, eff. 7/1/2023. Acts 1927, No. 129, § 29; Pope's Dig., § 2055; A.S.A. 1947, § 84-464.
(a) Funding to a county provided through the Assessment Coordination Division for the reappraisal of real property, whether the reappraisal of real property is a review of existing data or an extensive reappraisal in which every improvement is measured, shall be for the actual appraisal cost, not to exceed seven dollars ($7.00) per parcel per year. (b) (1) The expense of any reassessment in excess of seven dollars ($7.00) per parcel per year shall be borne by the county in which is situated the district or districts so reassessed. (2) The expenses borne by the county under subdivision (b)(1) of this section shall not be paid from any funds appropriated to the county by the state. Amended by Act 2023, No. 370,§ 8, eff. 7/1/2023. Acts 1927, No. 129, § 29; Pope's Dig., § 2055; A.S.A. 1947, § 84-464.
(a) Funding to a county provided through the Assessment Coordination Division for the reappraisal of real property, whether the reappraisal of real property is a review of existing data or an extensive reappraisal in which every improvement is measured, shall be for the actual appraisal cost, not to exceed seven dollars ($7.00) per parcel per year.
(b) (1) The expense of any reassessment in excess of seven dollars ($7.00) per parcel per year shall be borne by the county in which is situated the district or districts so reassessed. (2) The expenses borne by the county under subdivision (b)(1) of this section shall not be paid from any funds appropriated to the county by the state.
(1) The expense of any reassessment in excess of seven dollars ($7.00) per parcel per year shall be borne by the county in which is situated the district or districts so reassessed.
(2) The expenses borne by the county under subdivision (b)(1) of this section shall not be paid from any funds appropriated to the county by the state.
Acts 1927, No. 129, § 29; Pope's Dig., § 2055; A.S.A. 1947, § 84-464.

‹ Prev All Arkansas sections Next ›


Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.