{"data":{"id":"us-ar/ark.-code-ann.-26-27-319","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-27-319","heading":"Resolution of valuation adopted","body":"(a) Each county equalization board, immediately on the completion of its work of equalization and before final adjournment, shall adopt a resolution wherein it shall be stated the percentage of true market or actual value at which it has equalized the assessed values of the property of the county under its jurisdiction for the year. (b) (1) The resolution shall be signed by a majority of the members of the county equalization board. (2) A copy of the resolution, together with an abstract of the adjusted assessment by total of items and value, shall be forwarded to the Assessment Coordination Division no later than thirty (30) days after final adjournment of the county equalization board. Acts 1929, No. 172, § 31; Pope's Dig., § 13672; A.S.A. 1947, § 84-711; Acts 2011, No. 569, § 1.\n\n(a) Each county equalization board, immediately on the completion of its work of equalization and before final adjournment, shall adopt a resolution wherein it shall be stated the percentage of true market or actual value at which it has equalized the assessed values of the property of the county under its jurisdiction for the year.\n\n(b) (1) The resolution shall be signed by a majority of the members of the county equalization board. (2) A copy of the resolution, together with an abstract of the adjusted assessment by total of items and value, shall be forwarded to the Assessment Coordination Division no later than thirty (30) days after final adjournment of the county equalization board.\n\n(1) The resolution shall be signed by a majority of the members of the county equalization board.\n\n(2) A copy of the resolution, together with an abstract of the adjusted assessment by total of items and value, shall be forwarded to the Assessment Coordination Division no later than thirty (30) days after final adjournment of 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":"3b6f5b7a16739f57c5ae299bb5a5e222bf426486acdfb101ba4f97eeb23ac885","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-27-318","next":"us-ar/ark.-code-ann.-26-27-320"},"notice":"GroundRules: Original legal text. Not legal advice."}