Ark. Code Ann. § 26-27-320: Assessed values entered on record

(a) It is the duty of the county clerk of each county to enter upon the assessment record of his or her county the adjusted or equalized assessed value of any and all property as found and fixed by the county equalization board.

(b) In making the tax books of the county, unless further adjustments are ordered by the county court or the Arkansas Public Service Commission, the county clerk shall extend the taxes on the adjusted or equalized values.