Arkansas StatutesSubchapter 12 - Valuation of Property§ 26-26-1201 - Date of valuation.§ 26-26-1202§ 26-26-1203 - Merchants.§ 26-26-1204 - Accounts and notes included in merchant's valuation.§ 26-26-1205 - Manufacturers.§ 26-26-1206 - Federally funded housing for elderly or handicapped.§ 26-26-1207 - Motor vehicle dealer inventory.