{"data":{"id":"us-ar/ark.-code-ann.-26-26-1902","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-26-1902","heading":"Reappraisal","body":"(a) Except as provided in subsection (b) of this section, each county shall appraise all market value real estate normally assessed by the county assessor at its full and fair market value every four (4) years.\n\n(b) In order to reach a substantially equal number of counties undergoing reappraisal each year, the Director of the Assessment Coordination Division may grant an exception to the requirements under subsection (a) of this section to allow a county to temporarily remain on a reappraisal cycle of three (3) or five (5) years.\n\n(c) [Repealed.]","path":["AR Code","Title 26","Chapter 26","Subchapter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 2026-09-17","retrieved_at":"2026-09-17T21:35:43Z","sha256":"604d3f161bd39cfa2206d74bfa1e680e34fe4789db97575aad04c23883bbd048","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-26-1901","next":"us-ar/ark.-code-ann.-26-26-1903","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."}