reglab/housing_qa huggingface dataset:
AR Code § 26-26-1903 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 19 - Uniform System of Real Property Assessment|§ 26-26-1903. Criteria for reappraisal

 The Assessment Coordination Division shall determine which counties shall be required to complete reappraisals in the years stated in § 26-26-1902(b), based on the following criteria:   (1) The length of time since the last countywide reappraisal;  (2) The level and quality of assessment within the county;  (3) The parcel counts within each county; and  (4) The cost of reappraisal.
AR Code § 26-26-1904 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 19 - Uniform System of Real Property Assessment|§ 26-26-1904. Objectives

 The objectives of this subchapter are as follows:   (1) To establish and promote a uniform system of real property assessments within each county of the state and among the counties;  (2) To provide for the certification of appraisers who perform services under this subchapter and to assure that each has the training determined by the Assessment Coordination Division to be necessary to perform accurate estimations of the valuation of market-value real property and to conduct countywide reappraisals which are of a high quality to aid the state in its realization of the objectives of this subchapter;  (3) To establish planning and quality assurance guidelines in each county to ensure that all laws and regulations are met, standards of appraisal accuracy are maintained, work is finished on time, and staff and resources are used wisely;  (4) To furnish materials to aid appraisers in assessing real property;  (5) To pay the costs and expenses of reappraisals as determined by the division to be necessary, prudent, and reasonable in the implementation of this subchapter; and  (6) To ensure that all funds expended by the state for reappraisal services are monitored by the division and only that progress and performance of those services as measured by the division to be within the guidelines established by the division are to be compensated by the state.
AR Code § 26-26-1908 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 19 - Uniform System of Real Property Assessment|§ 26-26-1908. Applicability of relation to ad valorem tax

 The provisions of §§ 26-26-401 — 26-26-409 and 26-26-410 [repealed] relative to the adjustment or rollback of millage levied for ad valorem tax purposes shall be applicable when a countywide reappraisal of property is completed as provided in this subchapter.
AR Code § 26-26-1909 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 19 - Uniform System of Real Property Assessment|§ 26-26-1909. Relation to previous requirements

 Implementation of this subchapter does not relieve a county of any previous requirement for a reappraisal.
AR Code § 26-26-1910 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 19 - Uniform System of Real Property Assessment|§ 26-26-1910. Scope

 The provisions of this subchapter shall not affect either the duties of the county equalization board or the county assessor's duties in relation to the assessment of personal property or any other responsibilities of the county assessors not directly addressed in this subchapter.
AR Code § 26-26-1911 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 19 - Uniform System of Real Property Assessment|§ 26-26-1911. Division authority

 The Assessment Coordination Division shall promulgate rules for the implementation of this subchapter.
AR Code § 26-27-203 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 27 - Equalization of Assessments|Subchapter 2 - State Equalization Board|§ 26-27-203. Rules for valuation

 In the performance of its duties, the members of the State Equalization Board shall be governed by the following rules:   (1) They shall add to the aggregate valuation of the real property of every county which they believe to be valued below its true and full market or actual value, or authorized percentage thereof, such percentage in each case as will bring it to its true and full market or actual value or authorized percentage thereof;  (2) They shall deduct from the aggregate valuation of the real property of every county which they believe to be valued above its true and full market or actual value, or authorized percentage thereof, such percentage in each case as will reduce it to its true and full market or actual value or authorized percentage thereof;  (3) They shall add to the aggregate valuation of any class of personal property of any county which they believe to be valued below the true and full market or actual value, or authorized percentage thereof, such percentage, in each case, as will raise it to its true and full market or actual value, or authorized percentage thereof;  (4) They shall take from the aggregate valuation of any class of personal property in any county which they believe to be valued above the true and full market or actual value, or authorized percentage thereof, such percentage as will reduce it to its true and full market or actual value or authorized percentage thereof;  (5) If they believe that the valuation of the real or personal property or any class of personal property of any district, city, town, or township of any county should be raised or reduced without raising or reducing the other real or personal property of the county or without raising or reducing it in the same ratio, they may, in every such case, add to or take from the valuation of the real or personal property or any class of personal property of any one (1) or more of the districts, cities, towns, or townships such percentage as they believe will raise or reduce it to its true and full market or actual value, or authorized percentage thereof; and  (6) Before any percentage shall be added to or deducted from the total assessed valuation of any county, township, district, city, or town in this state by the board, it shall cause a notice to be served upon the county judge of the county, who shall cause notice to be published in some newspaper having a general circulation in the county, at least ten (10) days before the date of the proposed change. The notice shall give the date and place at which the board will sit and shall warn the county judge and all citizens of the county to appear at the time and place and show cause, if any they can, why the proposed change should not be made or the assessments increased or reduced.
AR Code § 26-27-302 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 27 - Equalization of Assessments|Subchapter 3 - County Equalization Boards|§ 26-27-302. Qualifications

 The county equalization board of each county shall be composed of qualified electors of the county who have owned real property in the county for at least one (1) year.
AR Code § 26-27-310 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 27 - Equalization of Assessments|Subchapter 3 - County Equalization Boards|§ 26-27-310. Working groups

 County equalization boards consisting of nine (9) members may organize into working groups of three (3) members each for the purpose of making investigations and recommendations to be presented to and passed by the entire county equalization board sitting en banc. For this purpose, each group may select a group chair who shall be vested with all the powers and duties pertaining to the work of his or her particular group as is vested in the chair of the county equalization board.
AR Code § 26-27-311 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 27 - Equalization of Assessments|Subchapter 3 - County Equalization Boards|§ 26-27-311. Special sessions generally

  (i)  Completing its work of the equalization of property assessments; or    (ii)  Reviewing or extending its work of the equalization of property assessments.
AR Code § 26-27-313 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 27 - Equalization of Assessments|Subchapter 3 - County Equalization Boards|§ 26-27-313. Attendance by assessor

 It is the imperative duty of the county assessor or his or her deputy to attend each session of the county equalization board and to furnish the county equalization board with all data and information in his or her possession pertaining to the location, amount, kind, and value of any property, the valuation of which is under consideration by the county equalization board.
AR Code § 26-27-314 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 27 - Equalization of Assessments|Subchapter 3 - County Equalization Boards|§ 26-27-314. Authority to classify and zone property

 The county equalization board of any county may classify the personal property and zone and classify the real property in the county and determine the average value of the property so classified or zoned, or units of them, and use the average value so determined as a guide in the equalization of assessments in the county. However, all property shall be assessed according to its value as provided by law.
AR Code § 26-27-318 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 27 - Equalization of Assessments|Subchapter 3 - County Equalization Boards|§ 26-27-318. Appeals to courts

  (i)  By one (1) insertion published not less than one (1) week before the date fixed for the hearing of the appeal in a daily or weekly newspaper published and having a bona fide general circulation in the county; or    (ii)  In any county in which no daily or weekly newspaper is published, by posting a notice at the courthouse and in four (4) other conspicuous places in the county seat of the county for a period of not less than one (1) week before the date fixed for the hearing of the appeal.   “NOTICE OF APPEAL FROM TAX ASSESSMENT Notice is hereby given that hereby appeals to the County Court of County from an assessment on property described as follows: Name of Supposed Owner Description of Property Amount of Assessment Complained of Such appeal will be heard by the county court at o'clock m. at the courthouse at , Arkansas, on the day of , , and any owner of property in said county may appear at said hearing in support thereof or in opposition thereto. County Clerk”.   Click to view form.
AR Code § 26-28-101 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 28 - Tax Books and Records|Subchapter 1 - General Provisions|§ 26-28-101. Form of tax books

 The preparer of the tax books shall make out in books prepared for that purpose a complete list or schedule of all the taxable property in his or her county and the value of the taxable property as equalized and arranged in the following form:   (1) Each separate tract of real property in the county shall be contained in lines opposite the names of the owners arranged in numerical order, and the tracts may be arranged further by school district and city; and  (2) The aggregate value of personal property of each person, company, or corporation within each county shall be placed in a column opposite the name of the owner, person, company, or corporation in whose name it is listed in alphabetical order, and the personal property may be arranged further by school district and city.
AR Code § 26-28-103 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 28 - Tax Books and Records|Subchapter 1 - General Provisions|§ 26-28-103. Extension of taxes

 After receiving statements of the rates and sums of money to be levied for the current year from the Auditor of State and from such other officers and authorities as shall be legally empowered to determine the rates or amount of taxes to be levied for the various purposes authorized by law, the preparer of tax books shall immediately determine the sums to be levied upon each tract or lot of real property in his or her county, adding the taxes of any previous year that may have been omitted and the sums to be levied upon the amount of personal property listed in his or her county in the name of each person, company, or corporation, which shall be assessed equally on all real and personal property subject to those taxes.
AR Code § 26-28-106 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 28 - Tax Books and Records|Subchapter 1 - General Provisions|§ 26-28-106. Charging uncollected taxes

 When, for any cause, the taxes in any county, for any year, shall not be collected, they shall be charged on the tax books for the next year and collected by the same officers and in the same manner as the taxes of that year.
AR Code § 26-28-110 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 28 - Tax Books and Records|Subchapter 1 - General Provisions|§ 26-28-110. Public records — Preservation

 The tax books delivered to the county collector shall be a public record. At the expiration of the county collector's term of office, they shall be delivered to and deposited in the office of the county clerk, there to be preserved as other records of the county.
AR Code § 26-28-111 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 28 - Tax Books and Records|Subchapter 1 - General Provisions|§ 26-28-111. Correction of errors

 REAL PROPERTY TAX CORRECTION No. School Dist. City Name Address Date 20   Click to view table.   Click to view   REMARKS I hereby certify that the above correction should be made by the Collector I hereby certify that the above correction has been made I hereby certify that the above correction will be incorporated in the final settlement Assessor Collector County Clerk   Click to view table.   PERSONAL PROPERTY TAX CORRECTION No. School Dist. City Name Address Date 20   Click to view table.   Description of Property Old Valuation Corrected Valuation Net Value Credit Net Value Debit Mill Net Tax Credit Net Tax Debit   Click to view table.   REMARKS I hereby certify that the above correction should be made by the Collector I hereby certify that the above correction has been made I hereby certify that the above correction will be incorporated in the final settlement Assessor Collector County Clerk   Click to view table.
AR Code § 26-28-112 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 28 - Tax Books and Records|Subchapter 1 - General Provisions|§ 26-28-112. Books for two judicial districts

 It shall be the duty of the county clerks of counties having two (2) judicial districts, except Prairie, Woodruff, and Lawrence, to make out, balance, and recapitulate as required by law one (1) set of tax books for each judicial district of the counties.
AR Code § 26-28-113 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 28 - Tax Books and Records|Subchapter 1 - General Provisions|§ 26-28-113. Deposit of books in proper district

 After the completion of the collection of taxes for each year and the settlement of the county collector with the county court, it shall be the duty of the county clerk to keep the tax books deposited in the office of the district to which they belong.
AR Code § 26-28-201 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 28 - Tax Books and Records|Subchapter 2 - Unit Tax Ledger System|§ 26-28-201. Installation

 When any county quorum court in any county in the State of Arkansas in regular or special session, by a majority vote, shall approve the installation of a unit tax ledger system, the county judge of the county shall, by court order, authorize the installation of the system if there are sufficient funds available, or which can be made available from the county general fund, to cover the cost of the installation.
AR Code § 26-28-202 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 28 - Tax Books and Records|Subchapter 2 - Unit Tax Ledger System|§ 26-28-202. Prerequisites

 The “unit tax ledger system” shall be a system of tax accounting that covers the following prerequisites:   (1) A ledger account for each unit of real property in the county reflecting a complete tax record for a ten-year period, beginning with the year the system is installed;  (2) The ledger accounts shall be housed in a steel locker that shall be closed and securely locked at the end of each day's business;  (3) The ledger account shall have sufficient space to enable the name of the record owner at the time of the installation of the system to be shown, and ten (10) lines for the names of subsequent owners, a correct legal description of the unit of property assessed, the year for which the tax is charged, the assessed valuation for state and county purposes, the tax charged and the total thereof, the assessed benefits against the property in special improvement districts, a symbol referring to designated special improvement districts in which the property is located, the date of payment of all taxes, the number of the receipt to be issued, and a two-year delinquent tax record;  (4) The system shall also provide an index which will enable a machine operator, the county collector, county clerk, or county assessor, or any other individual to instantly refer to any unit of property by legal description or by the name of the record owner;  (5) The tax statement, installment receipt, total receipts, office copy of tax receipts, posting of tax ledgers, including the valuation and the tax charged, and the proof of work shall all be done by an accounting machine at one (1) time which shall enable the operator to mail a complete tax statement to the taxpayer and file a duplicate copy alphabetically in a steel locker for safekeeping;  (6) Collection statements shall be posted from office copies compiled from the unit tax ledger accounts; and  (7) Upon installation of such a system, a predetermined total of all valuation of the property in the county as assessed by the county assessor for taxation and exemption shall be ascertained and constantly maintained through control accounts for each fund, and the purpose for which each tax has been levied, shall be charged.
AR Code § 26-28-204 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 28 - Tax Books and Records|Subchapter 2 - Unit Tax Ledger System|§ 26-28-204. Recorded real estate transfers certified to county collector

 In all counties in the State of Arkansas wherein the unit tax ledger system is installed, the county recorder of deeds, immediately upon recording any instrument of any kind that transfers or conveys title to real property from one (1) person, firm, corporation, organization, state, county, or municipality to another or whenever title to real property, by whatever means, passes on to another, shall certify to the county collector the names and addresses of the grantors or devisors when known or when they can be ascertained and the name and address of the grantee or devisee when known or when he or she can be ascertained, the book number of the record and the page on which the instrument is recorded, the kind and character of the instrument, and the date thereof. Accordingly, all necessary forms and records required to perfect the installation of the tax system contemplated by this subchapter are authorized, and all laws and parts of laws relating to the manner of handling real and personal property taxes are amended, to conform to this system insofar as the collection thereof is concerned in the counties which, through their county quorum courts, shall adopt the terms and provisions of this subchapter.
AR Code § 26-28-205 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 28 - Tax Books and Records|Subchapter 2 - Unit Tax Ledger System|§ 26-28-205. Assessments on forms furnished by county collector

 “The total valuation of all taxable real property as assessed by me for the year is $ ; and the total valuation of all exempted property as exempted by me for the year is $ ; and the total valuation of all taxable personal property as assessed by me for the year is $
AR Code § 26-28-301 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 28 - Tax Books and Records|Subchapter 3 - Computerized Tax Assessment and Collection|§ 26-28-301. Use of alternative method

 It is the intent of this subchapter to provide an alternative method of assessment and collection of taxes in counties utilizing the unit tax ledger system where the use of a computerized system for assessment and collection is utilized. The county quorum court may authorize, by ordinance, the use of this alternative method when it is determined to be in the best interest of the county. The provisions of this subchapter are supplemental to other applicable law.
AR Code § 26-28-303 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 28 - Tax Books and Records|Subchapter 3 - Computerized Tax Assessment and Collection|§ 26-28-303. Duty of county assessor

 Under the system provided for in this subchapter:   (1) It is the duty of the county assessor of each county to enter upon the assessment record of the county the adjusted or equalized assessed value of any and all property as found and fixed by the county equalization board;  (2) In making the tax books of the county, unless further adjustments are ordered by the county court or the State Equalization Board, the preparer of the tax books shall extend the taxes on the adjusted or equalized values;  (3) The county assessor shall deliver the assessment abstract to the State Equalization Board by August 1 of each year;  (4)  (A) The county assessor shall make any changes to the abstract after the State Equalization Board finalizes its action.  (B) All changes in assessments, after the county assessor prepares the final abstract of the tax books, shall be made as specified in § 26-28-305(1) and documented by means of a prenumbered two-part change form with the reason for the change noted; and    (5)  (A) The county assessor of each county shall, on or before the third Monday in January of each year, unless otherwise ordered and directed by the State Equalization Board, file with the State Equalization Board, on such forms as it may prescribe, a final abstract of the tax books.  (B) The final abstract of the tax books shall show, by total of items and value, the total assessment of the county after all adjustments.