{"data":{"id":"us-ar/ark.-code-ann.-14-124-106","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 14-124-106","heading":"Organization of board - Record of proceedings","body":"(a) The assessors shall meet as a board of assessment and equalization at the time and place specified in the notice and shall elect one (1) of their members as chairman and another as secretary.\n\n(b) The levee district shall furnish a stenographer who shall take and transcribe all the testimony introduced before the board.\n\n(c) The board shall keep a true and perfect record of its proceedings which shall be filed as a public record in the office of the levee district.\n\n(d) A copy of the record, certified by the secretary of the levee district, shall be competent evidence in the courts.","path":["AR Code","Title 14","Chapter 124"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-17","retrieved_at":"2026-09-17T21:35:43Z","sha256":"8286c15bfa8c66171e36b10127ae0eb4e67289fd5d50502bc544b985a04e4c65","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-14-124-105","next":"us-ar/ark.-code-ann.-14-124-107","notices":[{"id":"open-us-law","title":"Open US Law compilation","text":"Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text.","url":"https://huggingface.co/datasets/vaquill/open-us-law","license_url":"https://creativecommons.org/licenses/by/4.0/"},{"id":"pro-ar","title":"Arkansas Release 78 supplement","text":"Arkansas electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows.","url":"https://archive.org/details/gov.ar.code"}]},"notice":"GroundRules: Original legal text. Not legal advice."}