{"data":{"id":"us-ar/ark.-code-ann.-26-27-314","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-27-314","heading":"Authority to classify and zone property","body":"The county equalization board of any county may classify the personal property and zone and classify the real property in the county and determine the average value of the property so classified or zoned, or units of them, and use the average value so determined as a guide in the equalization of assessments in the county. However, all property shall be assessed according to its value as provided by law.","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":"fa187f6660ebb918f52fd9b777aa5cd91a82f5cdbf06259097f268cacef4cd3e","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-27-313","next":"us-ar/ark.-code-ann.-26-27-315"},"notice":"GroundRules: Original legal text. Not legal advice."}