What gives the assessor’s appraiser the authority to come on someone’s property?

Category: Real Property Questions

Arkansas law makes it the assessor’s responsibility to physically inspect property to determine what is there that gives the value. A.C.A. 26-26-91(b)(1) states: “For the purpose of enabling the assessor to determine just and equitable values of property, he is authorized, and it shall be his duty, to enter upon and make such personal inspections thereof as he shall deem necessary.”