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2013 Equalization Board Timetable

 

July

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 may apply to the EQ Board for adjustment from the Assessor's assessment, such application to be made on or before third Monday in August

July 15

County Clerk's Office begins making appointments to go before the EQ Board

August 1

(A.C.A. 26-27-309) 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 ( A.C.A. 26-26-716)

August 19

 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)

October 1

 

 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)

October 2

 1st day the Board may convene in special session, if necessary (A.C.A. 26-27-311(a)(1)(A)

October 14

 Second Monday in October, last day to file an appeal in County Court (A.C.A. 26-27-318(c)(1)

Special Session

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)
1. Completing its work of equalization of property assessments; or
2. Reviewing or extending its work of equalization of property assessments.

November 18

Last day of special session of EQ Board (A.C.A. 26-27-311)

November 18

Last date any assessment may be changed

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Last updated: 7/16/2013 9:49:13 AM