ARKANSAS STATUTES AND CODES
§ 26-27-303 - Composition.
26-27-303. Composition.
(a) The county equalization board of each county shall consist of five (5) members.
(b) However, in counties having a population in excess of seventy-nine thousand (79,000) persons, according to the most recent federal decennial census, the board may consist of nine (9) members.
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