§ 26-27-316 - Rights of examination. - Arkansas Statutes

26-27-316. Rights of examination.

(a) The county equalization board, or any member thereof, shall have free access to the records of the office of the county clerk and of the office of the circuit clerk and ex officio recorder of the county.

(b) (1) The board or any member may enter upon and view property, and may require witnesses to appear before the board and testify regarding the location, amount, kind, and value of any or all items of any class or character of property in the county.

(2) The secretary of the board, in vacation or in session, at the direction of the board or any member thereof, shall summon witnesses for examination by the board.