{"data":{"id":"us-ar/ark.-code-ann.-26-26-1901","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-26-1901","heading":"Definitions","body":"As used in this subchapter:\n\n(1) \"Countywide reappraisal\" means a cyclical review program begun pursuant to the terms of this subchapter;\n\n(2) \"Division\" means the Assessment Coordination Division; and\n\n(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.","path":["AR Code","Title 26","Chapter 26","Subchapter 19"],"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":"63d688d6301dfb258406311a6e7b79ae9d39d7c235e476ff1e7bc5b653a0ab4e","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-26-1803","next":"us-ar/ark.-code-ann.-26-26-1902"},"notice":"GroundRules: Original legal text. Not legal advice."}