(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. 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. 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.