{"data":{"id":"us-ar/ark.-code-ann.-26-26-1305","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-26-1305","heading":"Effect of reassessment","body":"Any reassessment shall, when completed, be treated exactly as an original assessment and be subject to equalization by the county equalization board and to appeals from the action of any officer having to do with the reassessment as are provided by law in the case of original assessments.","path":["AR Code","Title 26","Chapter 26","Subchapter 13"],"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 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"f813d6468ae5a1f32e7814bf3377c4729e5dc1203414ed11af1c176c02047d16","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-26-1304","next":"us-ar/ark.-code-ann.-26-26-1306"},"notice":"GroundRules: Original legal text. Not legal advice."}