Opinion No.

The Honorable V.O. "Butch" Calhoun State Representative P.O. Box 7 Des Arc, Arkansas 72040-0007

Dear Representative Calhoun:

This opinion is being issued in response to your recent question regarding the imposition of taxes after the reappraisal of property. You have presented the following question:

Is it legal for a county that is conducting a reappraisal over a five-year period to divide the county into five different areas and to reappraise one area each year, and then to charge the people in the reappraised area on the basis of the new appraisal, while those in the areas that have not been…