§ 26-26-1901 - Definitions. - Arkansas Statutes

26-26-1901. Definitions.

As used in this subchapter:

(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.