Ark. Code Ann. § 26-26-1903: Criteria for reappraisal

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.