Ark. Code Ann. § 26-26-1306: Liability for expenses

(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.