Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 27 - EQUALIZATION OF ASSESSMENTS (§§ 26-27-201 — 26-27-325) › Subchapter 3 - COUNTY EQUALIZATION BOARDS (§§ 26-27-301 — 26-27-325) › Section 26-27-304 - Selection of members

(a)
(1)
When the county equalization board consists of five (5) members:
(A)
One (1) member shall be selected by the representatives of the several school districts in the county;
(B)
One (1) member shall be selected by the representatives of all cities and incorporated towns in the county;
(C)
One (1) member shall be appointed by the county judge; and
(D)
Two (2) members shall be appointed by a majority vote of the county quorum court in the following manner:
(i)
The county quorum court shall appoint a licensed real estate appraiser to at least one (1) of these two (2) positions, but if a licensed real estate appraiser is not available or willing to serve, the county quorum court may appoint a licensed real estate broker;
(ii)
If a licensed real estate broker is not available or willing to serve, the county quorum court may appoint a licensed real estate salesperson; and
(iii)
If a licensed real estate salesperson is not available or willing to serve, the county quorum court may appoint any qualified elector of the county.
(E)
The five (5) members shall be selected from different sections of the county.
(2)
When the county equalization board consists of nine (9) members:
(A)
Two (2) members shall be selected by the representatives of the several school districts in the county;
(B)
Two (2) members shall be selected by the representatives of all cities and incorporated towns in the county;
(C)
Two (2) members shall be appointed by the county judge; and
(D)
Three (3) members shall be appointed by a majority vote of the county quorum court in the following manner:
(i)
The county quorum court shall appoint a licensed real estate appraiser to at least one (1) of these three (3) positions, but if a licensed real estate appraiser is not available or willing to serve, the county quorum court may appoint a licensed real estate broker;
(ii)
If a licensed real estate broker is not available or willing to serve, the county quorum court may appoint a licensed real estate salesperson; and
(iii)
If a licensed real estate salesperson is not available or willing to serve, the county quorum court may appoint any qualified elector of the county.
(E)
The selecting or appointing agency in each instance shall select or appoint the members from different sections of the county.
(b)
(1)
(A)
(i)
For the purpose of making the selection of its members of the county equalization board as provided in this section, the school district's superintendent or designee of each school district in each county shall serve as the representative of his or her respective school district.
(ii)
The representatives of the several school districts of each county shall hold a meeting during the month of May of each year in which the term of any of their members of the county equalization board shall expire.
(B)
The county judge shall serve as chair of the meeting and shall issue the call for the meeting, which shall specify the time, date, and place of the meeting.
(C)
(i)
The selection of members of the county equalization board shall be by majority vote of the school board representatives present, and no action shall be taken unless there is a quorum present.
(ii)
A majority of all of the school board representatives in the county shall constitute a quorum.
(2)
(A)
(i)
For the purpose of making the selection of their members of the county equalization board, the representatives of the cities and incorporated towns in the county shall hold a meeting during the month of May of each year in which the term of any of their members of the county equalization board shall expire.
(ii)
The mayor of the city or town or his or her designee shall serve as the representative of his or her city or town.
(B)
The mayor or his or her designee of the county seat city or town or, if there are two (2) county seats, the mayor or his or her designee of the larger county seat city or town shall serve as chair of the meeting and shall issue the call, which shall specify the time, date, and place of the meeting.
(C)
(i)
The selection of members of the county equalization board shall be by majority vote of the representatives of the cities and towns present, and no action shall be taken unless there is a quorum present.
(ii)
A majority of all of the representatives of all cities and incorporated towns in the county shall constitute a quorum.
(iii)
Each of the cities and incorporated towns within the county shall be entitled to one (1) vote.
(3)
The county judge and the county quorum court of each county shall make the appointment of their members of the county equalization board during the month of May of each year in which the term of any of their members of the county equalization board shall expire.
Acts 1955, No. 230, §§ 3, 4; 1957, No. 235, § 1; 1975, No. 164, § 1; 1977, No. 287, §§ 1, 2; 1985, No. 294, § 1; A.S.A. 1947, §§ 84-702, 84-702.1; Acts 1999, No. 1326, § 3; 2001, No. 505, § 1; 2007, No. 12, § 1.