§ 26-26-1609 - Hearing prior to assessment.
26-26-1609. Hearing prior to assessment.
At any time after the meeting of the Tax Division of the Arkansas Public Service Commission on the first Monday in March and before the assessment of the property of any company is determined, any company or person interested shall have the right, on written application, to appear before the division and be heard in the matter of the valuation of the property of any company for taxation.