Ark. Code Ann. § 26-24-116: Investigations by commission

The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to:

(1) Visit in a body or singly, or by authorized agents, the several counties in this state for the purpose of investigating the work and methods of county assessors, or other officers or boards charged with the duty of administering the tax laws;

(2) Examine carefully into all cases where evasion or violation of the tax laws is alleged, complained of, or discovered, and to ascertain wherein existing laws are defective, or are improperly or negligently administered; and

(3) Report the result of the investigation and the facts ascertained to the Governor from time to time when so required by him or her.