Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 3 - Administration Of Local Taxes > Chapter 27 - Equalization Of Assessments > Subchapter 3 - County Equalization Boards > § 26-27-302 - Qualifications.

§ 26-27-302 - Qualifications.

26-27-302. Qualifications.

The county equalization board of each county shall be composed of qualified electors of the county who have been real property owners for at least one (1) year.