§ 26-26-401. Applicability

AR Code § 26-26-401 (2018) (N/A)
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(1) Pursuant to court order;

(2) Pursuant to directive of law enacted by the General Assembly;

(3) When the reappraisal is initiated by the county assessor, the county equalization board, by directive of the county quorum court or upon request of one (1) or more taxing units of a county, and is determined and certified by the Assessment Coordination Department as constituting a comprehensive countywide reappraisal; or

(4) When ordered by or implemented by a county pursuant to a directive of the department or its successor agency.