Ark. Code Ann. § 26-26-1901: Definitions

As used in this subchapter:

(1) "Countywide reappraisal" means a cyclical review program begun pursuant to the terms of this subchapter;

(2) "Division" means the Assessment Coordination Division; and

(3) "Reappraisal" means the estimating of the value of all taxable real property within the county as of a given date within a given time frame.