reglab/housing_qa huggingface dataset:
AR Code § 26-26-804 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 8 - Surveys and Plats|§ 26-26-804. Compensation of officials

 Each of the officials named in this subchapter shall be allowed a reasonable compensation for the services as he or she may be required to perform in pursuance thereof, to be determined by the respective county courts, payable out of the county treasury of the county in which the service shall be rendered.
AR Code § 26-26-901 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 9 - Listing of Property for Assessment|§ 26-26-901. Furnishing of forms

 Upon the application of the property owner or other person required to file an assessment list, the county assessor shall furnish appropriate blanks upon which to list and report the property required to be listed.
AR Code § 26-26-902 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 9 - Listing of Property for Assessment|§ 26-26-902. Oath of one listing

 “You do solemnly swear that you will well and truly answer all questions that may be asked of you touching on the assessment of your property.”
AR Code § 26-26-904 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 9 - Listing of Property for Assessment|§ 26-26-904. Listing by representatives

 The property of every ward shall be listed by his or her guardian; of every minor, idiot, or lunatic, having no other guardian, by his or her father, if living, and if not, by his or her mother, if living; and if neither father nor mother is living, by the person having the property in charge; of every wife, by her husband, if of sound mind; if not, by herself, if she is of sound mind; of every person for whose benefit property is held in trust, by the trustee; of every estate of a deceased person, by the executor or administrator; of corporations whose assets are in the hands of receivers, by the receiver; of every company, firm, body politic, or corporate, by the president or principal accounting officer, partner, or agent thereof.
AR Code § 26-26-906 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 9 - Listing of Property for Assessment|§ 26-26-906. Pawnbrokers

 Every person or company engaged in the business of receiving property in pledge or as security for money or other things advanced to the pawner or pledger shall annually, at the time prescribed by this chapter for the assessment of personal property, return, under oath, all property pledged to and held by him or her as a pawnbroker to the county assessor of the proper county. The county assessor shall list and assess it to the pawnbroker at its fair cash value.
AR Code § 26-26-907 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 9 - Listing of Property for Assessment|§ 26-26-907. Lands sold for taxes

 All lands and town lots sold for the payment of taxes shall be assessed in the name of the purchaser.
AR Code § 26-26-913 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 9 - Listing of Property for Assessment|§ 26-26-913. Special list of omitted property

 Whenever the county assessor discovers that any property has been omitted for any cause from the assessment roll, if it is before the county collector closes his or her books for the collection of taxes for the year in which the property was due to have been assessed, it shall be his or her duty, immediately upon making that discovery, to make a special list or assessment thereof and file it with the county clerk, who shall place it upon the tax books and extend the taxes and penalty thereon for the year. The county collector shall proceed to collect these taxes and penalty as is required by law.
AR Code § 26-26-1001 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 10 - Exempt Property|§ 26-26-1001. List of exempt real property

 The county assessor, at the time of making the assessment of real property subject to taxation, shall enter into a separate list pertinent descriptions of all burying grounds, public school houses, houses used exclusively for public worship, and institutions of purely public charity, and public buildings and property used exclusively for any public purpose, with the lot or tract of land on which the house or institution or public building is situated, and which are by law exempt from taxation. If the property is held and used for other public purposes, he or she shall state by whom or how it is held.
AR Code § 26-26-1101 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 11 - Assessment of Property Generally|§ 26-26-1101. Time to assess realty

 Each year the county assessor shall, between the first Monday in January and July 1, appraise and assess all real property situated within the boundaries of the county.
AR Code § 26-26-1104 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 11 - Assessment of Property Generally|§ 26-26-1104. Failure to list intangible personalty

 A county assessor in this state shall not be held liable, either personally or in his or her official capacity as county assessor, for failure to discover and include on the assessment rolls any taxable intangible personal property in the county unless the failure to discover or to include the intangible property on the assessment rolls was a result of, or pursuant to, collusion between the county assessor and the property owner for the purpose of evading taxes due on the property.
AR Code § 26-26-1111 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 11 - Assessment of Property Generally|§ 26-26-1111. Mineral and surface estates owned by same person

 When the mineral estate and the surface estate in land shall become vested in the same person, after a prior severance by deed or otherwise, the two (2) estates shall merge and be considered as a single interest or estate and shall be assessed and carried on the assessment books in the same manner as provided by law for interests or estates in land where the mineral interest has never been severed from the surface estate.
AR Code § 26-26-1112 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 11 - Assessment of Property Generally|§ 26-26-1112. Separate records for severed mineral interests

 County assessors may maintain separate records for severed mineral interests if the records are maintained by legal description of the surface estate in the same manner as records of the estates are maintained.
AR Code § 26-26-1201 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 12 - Valuation of Property|§ 26-26-1201. Date of valuation

 All property in this state shall be assessed by the authorized authorities according to its value on January 1. However, stocks of merchants and manufacturers shall be assessed at the value of the average stock in possession or under control during the year immediately preceding January 1 of the year in which assessment is required.
AR Code § 26-26-1204 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 12 - Valuation of Property|§ 26-26-1204. Accounts and notes included in merchant's valuation

 Each merchant in giving a list of value of personal property as provided in § 26-26-1203 shall include in the valuation all good balances of accounts on his or her books and all notes at their true value in money, and the list shall be rendered under oath as prescribed in cases of personal property.
AR Code § 26-26-1302 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 13 - Reassessment of Property|§ 26-26-1302. Qualification of appointees

 Persons appointed to make the reassessment shall qualify without delay by severally subscribing to an oath or affirmation to support the United States Constitution and the Arkansas Constitution, and to faithfully perform the duties imposed by any order of reassessment to the best of their ability, and shall file it with the Arkansas Public Service Commission.
AR Code § 26-26-1305 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 13 - Reassessment of Property|§ 26-26-1305. Effect of reassessment

 Any reassessment shall, when completed, be treated exactly as an original assessment and be subject to equalization by the county equalization board and to appeals from the action of any officer having to do with the reassessment as are provided by law in the case of original assessments.
AR Code § 26-26-1306 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 13 - Reassessment of Property|§ 26-26-1306. Liability for expenses

 The expense of any reassessment shall be borne by the county in which is situated the district or districts so reassessed.
AR Code § 26-26-1402 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 14 - Tangible Personal Property|§ 26-26-1402. Applicability

 The provisions of this subchapter shall not be applicable to taxpayers whose property is subject to assessment by the Tax Division of the Arkansas Public Service Commission.
AR Code § 26-26-1403 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 14 - Tangible Personal Property|§ 26-26-1403. Effective date

 The provisions of this subchapter shall be effective beginning with the year in which the statewide reappraisal of taxable property as ordered in Arkansas Public Service Commission et al. v. Pulaski County Board of Equalization et al., and the roll back or adjustment of millage is completed in all counties in this state, as contemplated in Arkansas Constitution, Amendment 59.
AR Code § 26-26-1404 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 14 - Tangible Personal Property|§ 26-26-1404. Provisions supplemental

 The provisions of this subchapter shall be supplemental to any other laws of this state relating to the assessment and collection of ad valorem taxes on property and shall be deemed to repeal or modify only those laws in direct conflict with it.
AR Code § 26-26-1407 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 14 - Tangible Personal Property|§ 26-26-1407. Procedure and forms

 The Assessment Coordination Division shall prescribe the forms to be used for the assessment and collection of tangible personal property pursuant to the provisions of this subchapter. Arkansas Legislative Audit shall assist and guide the various county officials in establishing an appropriate procedure to be followed in assessing and collecting tangible personal property taxes and other matters necessary to effectively and efficiently carry out the purposes of this subchapter.
AR Code § 26-26-1502 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 15 - Corporations and Financial Institutions|§ 26-26-1502. Definitions

 As used in this subchapter, unless the context otherwise requires:   (1) “Business corporation” means a corporation incorporated under the Arkansas Business Corporation Act of 1987, § 4-27-101 et seq.;  (2) “Financial institution” means a state bank or national bank, a savings and loan association, or a building and loan association as defined in subdivisions (3)-(5) of this section;  (3) “National bank” means a bank chartered under the banking laws of the United States;  (4) “Savings and loan association” or “building and loan association” means any financial institution or association established and operating under the authority of § 23-37-101 et seq., § 23-37-706, or under any other appropriate state or federal law; and  (5) “State bank” means a bank, trust company, or savings bank chartered under the banking laws of this state.
AR Code § 26-26-1503 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 15 - Corporations and Financial Institutions|§ 26-26-1503. Personal property

 For purposes of the ad valorem personal property tax, financial institutions shall assess and be taxed upon their personal property the same as other owners of personal property, except as may be prohibited by federal law.
AR Code § 26-26-1603 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 16 - Utilities and Carriers Generally|§ 26-26-1603. Information to be furnished

 “I declare, under the penalties of perjury, that the foregoing statements are true to the best of my knowledge and belief.”
AR Code § 26-26-1608 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 16 - Utilities and Carriers Generally|§ 26-26-1608. Assessment when no report or erroneous report filed

 If any person, firm, company, copartnership, association, or corporation whose assessment is provided for in this subchapter neglects or refuses to make and file with the Tax Division of the Arkansas Public Service Commission by March 1, the statements and schedules required by this subchapter, or make such report and fails to show or shows erroneously any information called for that is material to the determination of any fact to be ascertained by the division in connection with the amount, description, location, and value of the property required to be assessed, the division shall inform itself as best it can on the undisclosed facts in order to discharge its duties with respect to the assessment of the property of the company and proceed to assess it.
AR Code § 26-26-1609 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 16 - Utilities and Carriers Generally|§ 26-26-1609. Hearing prior to assessment

 At any time after the meeting of the Tax Division of the Arkansas Public Service Commission on the first Monday in March and before the assessment of the property of any company is determined, any company or person interested shall have the right, on written application, to appear before the division and be heard in the matter of the valuation of the property of any company for taxation.
AR Code § 26-26-1611 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 16 - Utilities and Carriers Generally|§ 26-26-1611. Assignment or apportionment of assessed value

 The Tax Division of the Arkansas Public Service Commission shall assign or apportion the assessed value of the property of all persons, firms, companies, copartnerships, associations, and corporations which it is required to assess in the following manner:   (1) There shall be deducted from the true market or actual value of the entire property, tangible and intangible, ascertained as provided in this subchapter, the true market or actual value as ascertained from the information furnished by report or otherwise of all real and personal property of the company not used in its business as a public utility, and the remainder shall be treated as the true market or actual value of all its property, tangible or intangible, actually used or employed in its public utility business;  (2) The division shall then ascertain and fix the value of the total utility operating property, tangible and intangible, in this state by taking such proportion of the true market or actual value of the entire operating property, tangible or intangible, of the company actually used in its public utility business as its total lines within this state bear to the total lines, both within and without this state, or as its total receipts or income from operation, both within and without this state, or by using such other recognized method or combination of methods as will, in the judgment of the division, result in a just and equitable apportionment to this state of its due proportion of the value of the total utility operating property; and  (3)  (A) When the value of the total utility operating property, tangible and intangible, in this state has been determined, or when the property and operations of the company are wholly within this state, there shall be assigned or apportioned to the several counties, towns, school districts, and other taxing districts through or in which the company operates the value of all real estate and all tangible personal property which had a fixed situs therein on January 1 of the current tax year. The remaining part of the assessment, if any, shall be assigned or apportioned among the several taxing districts in proportion to the value of the tangible property assigned or apportioned thereto.  (B)  (i) The value assigned to rolling stock of street, suburban, or interurban railroads and railroad companies shall be apportioned among the several counties, towns, and school districts through or in which the company operated in proportion to the mileage operated therein.  (ii) The value of the personal property of any express or sleeping car company shall be apportioned among the several counties, towns, and school districts through or in which the company operated in proportion to the mileage operated therein.
AR Code § 26-26-1613 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 16 - Utilities and Carriers Generally|§ 26-26-1613. Property not used in utility operation

 All real and personal property, not used in the utility operation of the company as such, of any carrier pipeline, railroad, street, interurban or suburban railroad, express, sleeping car or intercounty bus line company and of any telegraph, telephone, electric power, gas, water, water transportation, or toll road or ferry company shall be listed and assessed by the county assessor of the county where the property is located at the same time and in the same manner as property belonging to individuals is by law required to be listed and assessed.
AR Code § 26-26-1615 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 16 - Utilities and Carriers Generally|§ 26-26-1615. Average tax rate

 The average rate of ad valorem levy throughout this state shall be determined by totaling the millage rate for all purposes for each of the several taxing districts of this state for the assessment year and dividing the total obtained by the number of taxing districts of this state.
AR Code § 26-26-1701 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 17 - Private Car Companies|§ 26-26-1701. Definition

 As used in this subchapter, unless the context otherwise requires, “private car company” means every person, company, or corporation other than a railroad company, engaged in the business of operating cars or engaged in the business of furnishing or leasing cars for the transportation of freight, property, or persons, whether or not the cars are owned by the person, company, or corporation, over any railway lines, in whole or in part within this state, whether the cars are termed box, coal, flat, furniture, gondola, ore, refrigerator, stock, tank, express, or sleeping car, or by some other name.
AR Code § 26-26-1702 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 17 - Private Car Companies|§ 26-26-1702. Report required

 The president or other chief officer of every private car company shall, on or before April 1 each year, make and file with the Tax Division of the Arkansas Public Service Commission a verified statement showing:   (1) The aggregate number of miles made by each class of its cars over the several lines of railroad in this state during the calendar year next preceding; and  (2) The average number of miles traveled per day by the cars of each particular class in the ordinary course of business during the period.
AR Code § 26-26-1703 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 17 - Private Car Companies|§ 26-26-1703. Report by railroads of private car mileage

 The president or other chief officer of every railroad whose lines run through or in this state shall, on or before April 1 each year, make and file with the Tax Division of the Arkansas Public Service Commission a verified statement showing:   (1) Separately, by classes, the total number of miles traveled by the cars of each private car company over its lines within this state during the calendar year next preceding;  (2) The post office address of each car company; and  (3) The average number of miles traveled per day, in the ordinary course of business during the period, over its lines in Arkansas by each class of cars.
AR Code § 26-26-1801 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 18 - Cable Television Systems|§ 26-26-1801. Definition

 As used in this subchapter, unless the context otherwise requires, “cable television system” means any facility that, in whole or in part, receives, directly or indirectly, over the air and amplifies, or otherwise modifies, the signals transmitting programs broadcast by one (1) or more television or radio stations and distributes the signals by wire or cable to subscribing members of the public who pay for the service.
AR Code § 26-26-1802 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 18 - Cable Television Systems|§ 26-26-1802. Jurisdiction

 The Arkansas Public Service Commission shall have no jurisdiction over or duties as regards cable television systems other than the duty to make original assessments of the property incorporated in or used by those systems as herein provided.
AR Code § 26-26-1803 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 18 - Cable Television Systems|§ 26-26-1803. Rules

 The Tax Division of the Arkansas Public Service Commission shall adopt such rules as are necessary in order to make original assessments of all property, both real and personal, used by cable television systems in this state.
AR Code § 26-26-1901 (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|§ 26-26-1901. Definitions

 As used in this subchapter:   (1) “Countywide reappraisal” means a cyclical review program begun pursuant to the terms of this subchapter;  (2) “Division” means the Assessment Coordination Division; and  (3) “Reappraisal” means the estimating of the value of all taxable real property within the county as of a given date within a given time frame.