ARKANSAS STATUTES AND CODES
§ 26-51-712 - Average value of property.
26-51-712. Average value of property.
The average value of property shall be determined by averaging the values at the beginning and ending of the tax period, but the Director of the Department of Finance and Administration may require the averaging of monthly values during the tax period if reasonably required to reflect properly the average value of the taxpayer's property.
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