Ark. Code Ann. § 26-26-1403: Effective date

The provisions of this subchapter shall be effective beginning with the year in which the statewide reappraisal of taxable property as ordered in Arkansas Public Service Commission et al. v. Pulaski County Board of Equalization et al., and the roll back or adjustment of millage is completed in all counties in this state, as contemplated in Arkansas Constitution, Amendment 59.