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Legal Opinion

Opinion No.

Arkansas Attorney General Reports

Decided June 18, 1996Published

1Opinion of the Court

Mr. Dale Langston, Director Assessment Coordination Division Public Service Commission 1614 West Third Little Rock, Arkansas 72201

Dear Mr. Langston:

This opinion is being issued in response to your recent question regarding the countywide reappraisals that are referenced in A.C.A. §§26-26-401 and -402. You have presented the following questions:(1) Assuming that the county is performing a "comprehensive" reappraisal (including real, personal, agricultural, and timber property), but the reappraisal will take place over a period of greater than one year, is such a reappraisal a "comprehensive…

2Cases cited8 opinions

  1. American Can Co. v. Russellville Canning Co.Court of Appeals for the Eighth Circuit · 1951
  2. Clark v. Union Pacific RailroadSupreme Court of Arkansas · 1988
  3. Russellville Canning Co. v. American Can Co.District Court, W.D. Arkansas · 1949
  4. Moorman v. TaylorSupreme Court of Arkansas · 1957
  5. Tillery v. Meadows Construction Co.Supreme Court of Arkansas · 1984

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