{"data":{"id":"us-ar/ark.-code-ann.-26-26-502","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-26-502","heading":"Deputy county assessors","body":"The county assessor in each county, with the approval of the Secretary of the Department of Finance and Administration, is authorized to deputize one (1) or more full-time or part-time clerks or other employees in the county revenue office and to authorize these deputies to assess personal property or to list personal property for assessment for ad valorem taxes.","path":["AR Code","Title 26","Chapter 26","Subchapter 5"],"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":"8a5fe3d645670c50c6e13c223e6a9d0a5ca91ff19635c9ac33c51eb07a577920","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-26-409","next":"us-ar/ark.-code-ann.-26-26-503"},"notice":"GroundRules: Original legal text. Not legal advice."}