AR SB2

Amends the initial appointment process for the Tax Appeals Commission by requiring three candidates to be recommended by each of the Arkansas Bar Association, Arkansas Supreme Court majority, and Arkansas Society of Certified Public Accountants.

Requires each recommending entity to include at least one candidate who holds both a law license in Arkansas and certification as a certified public accountant.

Establishes staggered initial commissioner terms: one commissioner serves three years (eligible for two subsequent nine-year terms), one serves six years (eligible for one subsequent nine-year term), and one serves nine years (eligible for one subsequent nine-year term).

Declares an emergency effective immediately, citing the Tax Appeals Commission's scheduled start date of January 1, 2023, with commissioners required to be appointed by July 1, 2022, and candidate pools submitted by December 31, 2021.

Bill was approved by the Governor on December 9, 2021.