{"data":{"id":"us-ar/ark.-code-ann.-26-27-301","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-27-301","heading":"Creation","body":"(a) There is created a county equalization board in each county of this state to be selected in the manner provided by §§ 26-27-302 - 26-27-305 .\n\n(b) The county equalization boards shall have all the powers and authority, and perform all of the duties which are conferred by law on the boards in this state.","path":["AR Code","Title 26","Chapter 27","Subchapter 3"],"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":"df09ce9579534709e2c9f6ec15ee0107e03f6148ea61822b14c497db58fa6bd9","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-27-204","next":"us-ar/ark.-code-ann.-26-27-302"},"notice":"GroundRules: Original legal text. Not legal advice."}