Ark. Code Ann. § 26-27-324 (2020)

History. Acts 2017, No. 659, § 6.

A.C.R.C. Notes. Acts 2017, No. 659, § 1, provided: “Legislative findings and intent.

“(a) The General Assembly finds that:

“(1) The normal burden of proof in civil actions before administrative authorities and in court is a preponderance of the evidence;

“(2) The General Assembly has previously clarified the burden of proof on taxpayers in state tax appeals to reduce standards of proof to a preponderance of the evidence;

“(3) It is in the best interests of the taxpayers in this state to follow the General Assembly's approach in previous sessions and clarify that the proper burden of proof in state tax appeals is the preponderance of the evidence; and

“(4) Prescribing training and education courses for members of county equalization boards and providing for uniform hearing procedures would improve the operation of county equalization boards and their ability to serve the taxpayers of this state.

“(b) The General Assembly intends:

“(1) For the preponderance of the evidence standard to apply in property tax administration and appeals;

“(2) To make additional clarifications to the law as a result of recent judicial decisions affecting the Arkansas Property Taxpayer Bill of Rights, § 26-23-201 et seq., adopted by the General Assembly in 1999;

“(3) To extend the limitation period for tax appeals subject to the jurisdiction of the Arkansas Public Service Commission; and

“(4) Improve the operation of county equalization boards.”