Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 3 - Administration Of Local Taxes > Chapter 26 - Assessment Of Taxes > Subchapter 13 - Reassessment of Property > § 26-26-1305 - Effect of reassessment.

§ 26-26-1305 - Effect of reassessment.

26-26-1305. Effect of reassessment.

Any reassessment shall, when completed, be treated exactly as an original assessment and be subject to equalization by the county board and to appeals from the action of any officer having to do with the reassessment as are provided by law in the case of original assessments.