{"data":{"id":"us-ar/ark.-code-ann.-26-26-1903","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-26-1903","heading":"Criteria for reappraisal","body":"The Assessment Coordination Division shall determine which counties shall be required to complete reappraisals in the years stated in § 26-26-1902(b) , based on the following criteria:\n\n(1) The length of time since the last countywide reappraisal;\n\n(2) The level and quality of assessment within the county;\n\n(3) The parcel counts within each county; and\n\n(4) The cost of reappraisal.","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":"23fdbcb9950c71037033144edf5ed6797cd663dcdfeb601a32e3497f1fbece5f","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-26-1902","next":"us-ar/ark.-code-ann.-26-26-1904"},"notice":"GroundRules: Original legal text. Not legal advice."}