Appeal of results of ratio study findings

# (a) Appeals to the Director of the Assessment Coordination Division

(a) Appeals to the Director of the Assessment Coordination Division. Arkansas Code § 26-26-304(g) provides that a county that is aggrieved at the findings of the ratio study may:

(1) Appeal the results to the Director of the Assessment Coordination Division; and

(2) Have the right to examine the Assessment Coordination Division’s records.

# (b) Openness

(b) Openness. The division shall:

(1) Provide the results of its statistical analyses to counties; and

(2) Upon request, provide the underlying data and statistical algorithms used in its calculations.

# (c) Further appeal

(c) Further appeal. At their option, counties may pursue other avenues of appeal of the findings of the division as provided by the laws and courts of the State of Arkansas.