Criteria for reappraisal

  1. Law
  2. Arkansas Code
  3. Taxation
  4. Administration of Local Taxes
  5. Assessment of Taxes
  6. Uniform System of Real Property Assessment
  7. Criteria for reappraisal

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The Assessment Coordination Division shall determine which counties shall be required to complete reappraisals in the years stated in § 26-26-1902(b), based on the following criteria:

  1. (1) The length of time since the last countywide reappraisal;

  2. (2) The level and quality of assessment within the county;

  3. (3) The parcel counts within each county; and

  4. (4) The cost of reappraisal.


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