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1969 Arkansas Attorney General Reports and Opinions 1 (1969)

handle is hein.sag/sagar0031 and id is 1 raw text is: STATE OF ARKANSAS

OFFICE OF ATTORNEY GENERAL
( () P if
September 2, 1969
Honorable David Hodges, Prosecuting 'Attorney
Room 21, Jackson County Courthouse
Newport, Arkansas   72112
Dear Mr. Hodges:
This is in response to your letter in which you asked as follows:
1. If the Tax Assessor does not assess accord-
ing to the minimum established by law, is
he subject to removal from office?
2. Must each classification of land be 18% of
the actual casah value, or can you have an
average minimum for the classification of
the land? For example, if we divided the
county into rural, commernial, personal,
residential, must these each be 18% of the
actual cash value, or can you establish an
average for each of these classifications
and comply with State requirements in order
to accept and obtain turh back funds.
In answer to your first question, Article 7, Section 27 of the-
Arkansas Constitution provides for the removal of county officers
for incompetence, corruption, gross immorality, criminal con-
duct, malfeasance, misfeasance, or nonfeasance in office.
In answer to your second question, Ark. Stat. Ann. 5 84-477
provides for the method of equalizing the assessment within a
county by the Assessment Coordination Division. It provides
that the Assessment Coordination Department of the Public
Service Commission shall prepare a ratio study based upon a
technical field appraisal of full and true market ,or actual
market value only by the statistical method of sampling by
classification to include not less than 3t of the total number

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