Arkansas Code § 26-26-1903

Criteria for reappraisal
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The Assessment Coordination Division shall determine which counties shall be required to complete reappraisals in the years stated in § 26-26-1902(b) , based on the following criteria: (1) The length of time since the last countywide reappraisal; (2) The level and quality of assessment within the county; (3) The parcel counts within each county; and (4) The cost of reappraisal. Acts 1999, No. 1185, § 2; 2001, No. 1058, § 2.
The Assessment Coordination Division shall determine which counties shall be required to complete reappraisals in the years stated in § 26-26-1902(b) , based on the following criteria: (1) The length of time since the last countywide reappraisal; (2) The level and quality of assessment within the county; (3) The parcel counts within each county; and (4) The cost of reappraisal. Acts 1999, No. 1185, § 2; 2001, No. 1058, § 2.
The Assessment Coordination Division shall determine which counties shall be required to complete reappraisals in the years stated in § 26-26-1902(b) , based on the following criteria: (1) The length of time since the last countywide reappraisal; (2) The level and quality of assessment within the county; (3) The parcel counts within each county; and (4) The cost of reappraisal. Acts 1999, No. 1185, § 2; 2001, No. 1058, § 2.
The Assessment Coordination Division shall determine which counties shall be required to complete reappraisals in the years stated in § 26-26-1902(b) , based on the following criteria:
(1) The length of time since the last countywide reappraisal;
(2) The level and quality of assessment within the county;
(3) The parcel counts within each county; and
(4) The cost of reappraisal.
Acts 1999, No. 1185, § 2; 2001, No. 1058, § 2.

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