Ark. Code § 26-26-406
Current with legislation from 2024 effective through May 3, 2024.
The following tax adjustment procedure must be completed by the county clerk on or before the third Monday in November, after all due process proceedings of the county equalization board and county court. Upon completion, the county clerk shall record and file the original, sending certified copies to the county quorum court and the Assessment Coordination Division by the third Monday in November.
Ark. Code § 26-26-406