Assessor sends out notices of Assessor's assessed value (A.C.A. 26-23-203(2)(A)(A.C.A. 26-26-910). Notice advises property owner that he/she may apply to the EQ Board for adjustment from the Assessor's assessment, such application to be made on or before the third Monday in August.
County Clerk's Office begins making appointments to go before the EQ Board
Call (501)303-5630 to schedule an appointment.
(A.C.A. 26-2-309) First meeting of the EQ Board - organization meeting and begin equalization process according to the report laid before it. Assessor delivers real and personal assessment rolls to EQ
Last day for property owner to make appointment for hearing before the Board based on the Assessor's notice of assessment (third Monday in August). (A.C.A. 26-27-317a)
Last day for regular equalization meetings. Adjournment of regular session. (A.C.A. 26-27-311(a)(1)(A) (A.C.A. 26-27-309)
1st day the EQ Board may convene in special session, if necessary. (A.C.A. 26-27-311(a)(1)(A)
Second Monday in October, last day to file an appeal in the County Court. (A.C.A. 26-27-318(c)(1)
If ratio is below the percentage of true or fair market value, then special session may continue until, but not later than, the Third Monday in November. (A.C.A. 26-27-311)
Last day of special session of EQ Board. (A.C.A. 26-27-311)
Last date any assessment may be changed