{"data":{"id":"us-ar/ark.-code-ann.-26-27-303","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-27-303","heading":"Composition","body":"(a) The county equalization board of each county shall consist of five (5) members.\n\n(b) However, in counties having a population in excess of seventy-nine thousand (79,000) persons, according to the most recent federal decennial census, the county equalization board may consist of nine (9) members.","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":"327daf6db0907d4a35f21a524d2fed296a492d6ad2d46780538221d994d3642c","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-27-302","next":"us-ar/ark.-code-ann.-26-27-304"},"notice":"GroundRules: Original legal text. Not legal advice."}