§ 26-27-204 - Order of adjustment. - Arkansas Statutes

26-27-204. Order of adjustment.

(a) A record of the proceedings of the State Equalization Board shall be kept by the secretary thereof.

(b) (1) A certified copy of the record or such part thereof as affects his county shall, on or before the third Monday in November, be furnished the county clerk of each county in which property, the assessed valuation of which has been ordered by the board increased or reduced, is situated.

(2) In carrying out the order of the board, the county clerk shall add to or deduct from the valuation of any property, as adjusted by the local assessment and equalization officials, such percentage or amount as the board might so order and shall enter the adjusted or equalized valuation in the proper record and extend taxes thereon.