§ 26-26-1901. Definitions

AR Code § 26-26-1901 (2018) (N/A)
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(1) "County-wide reappraisal" means a cyclical review program begun pursuant to the terms of this subchapter;

(2) "Department" means the Assessment Coordination Department; and

(3) "Reappraisal" means the estimating of the value of all taxable real property within the county as of a given date within a given time frame.