Ark. Code § 26-27-325

Current with legislation from 2024 Fiscal and Special Sessions.
Section 26-27-325 - Uniform hearing procedures
(a) The Director of the Assessment Coordination Division shall establish uniform hearing procedures for county equalization boards, which shall include without limitation information regarding:
(1) The notice required for a hearing;
(2) Conducting a hearing;
(3) Scheduling, rescheduling, and canceling a hearing;
(4) The right of the county assessor and property owner to offer evidence and testimony and examine and cross-examine witnesses at a hearing;
(5) A property owner's right to appear by an agent at a hearing;
(6) The prohibitions against ex parte communications and a county equalization board's consideration of information not provided at a hearing; and
(7) Conflicts of interest.
(b)
(1) A county equalization board shall adopt at its first meeting of each year and shall follow the uniform hearing procedures established by the director under this section.
(2) Upon request, the secretary of a county equalization board shall provide an owner of property in the county with a copy of the uniform hearing procedures that have been adopted by the county equalization board for that year's hearings.
(3) A copy of the uniform hearing procedures adopted by a county equalization board shall be conspicuously posted in a prominent place in the room in which the county equalization board hearings are held.
(c)
(1) At the first meeting of a county equalization board each year, each member of the county equalization board shall sign an affidavit stating that the member of the county equalization board will not knowingly violate any law or procedure regarding the conducting of county equalization board hearings.
(2) If a member of a county equalization board violates a law or procedure regarding the conducting of county equalization board hearings before or during a hearing, the member of the county equalization board shall recuse himself or herself from further participation in that hearing.
(3)
(A) If a member of a county equalization board recuses himself or herself from a hearing under subdivision (c)(2) of this section or otherwise, the county judge shall appoint an interim member of the county equalization board to serve for the duration of that hearing.
(B) An interim member of a county equalization board appointed under this subdivision (c)(3) shall not be subject to the education and training requirements stated in § 26-27-324.

Ark. Code § 26-27-325

Added by Act 2017, No. 659,§ 6, eff. 8/1/2017.