{"data":{"id":"us-ar/ark.-code-ann.-26-27-313","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-27-313","heading":"Attendance by assessor","body":"It is the imperative duty of the county assessor or his or her deputy to attend each session of the county equalization board and to furnish the county equalization board with all data and information in his or her possession pertaining to the location, amount, kind, and value of any property, the valuation of which is under consideration by the county equalization board.","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":"7aadf141c2b7b7f0df38f9411402b52b0354343bc35f7d50572cd0003989c488","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-27-312","next":"us-ar/ark.-code-ann.-26-27-314"},"notice":"GroundRules: Original legal text. Not legal advice."}