TOM GLAZE, Justice.
In its 1999 regular session, the General Assembly enacted a number of statutory changes to require statewide county reappraisals over the next three years. See, e.g., Acts 1185, 933, and 974 of 1999. Concerned that these reappraisals would cause significant increases in assessed valuation and taxes, the General Assembly sought to limit the impact of such appraisals. In doing so, pursuant to art. 19, § 22, of the Arkansas Constitution...
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