{"data":{"id":"us-ar/ark.-code-ann.-26-27-323","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-27-323","heading":"Authority to hear certain appeals","body":"(a) In addition to its other duties, a county equalization board shall hear appeals under § 14-126-103 .\n\n(b) The county equalization board shall meet as necessary to hear appeals under § 14-126-103 .","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":"97e97613ac51a82785d67313170e4c9f0aa38405c35da17e10c0a991f478a16a","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-27-322","next":"us-ar/ark.-code-ann.-26-27-324"},"notice":"GroundRules: Original legal text. Not legal advice."}