Ark. Code § 26-26-502
Current with legislation from 2024 Fiscal and Special Sessions.
The county assessor in each county, with the approval of the Secretary of the Department of Finance and Administration, is authorized to deputize one (1) or more full-time or part-time clerks or other employees in the county revenue office and to authorize these deputies to assess personal property or to list personal property for assessment for ad valorem taxes.
Ark. Code § 26-26-502