reglab/housing_qa huggingface dataset:
AR Code § 26-18-508 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 2 - Administration of State Taxes|Chapter 18 - State Tax Procedure Generally|Subchapter 5 - Liability and Payment|§ 26-18-508. Interest on deficiencies and overpayments

 Interest shall be collected on tax deficiencies and paid on overpayments as follows:   (1) A tax levied under any state tax law which is not paid when due is delinquent. Interest at the rate of ten percent (10%) per annum shall be collected on the total tax deficiency from the date the return for the tax was due to be filed until the date of payment;  (2) Interest on a tax deficiency shall be assessed at the same time as the tax deficiency. The tax deficiency together with the interest shall be paid upon notice and demand by the Secretary of the Department of Finance and Administration;  (3) When any overpayment has been made by a taxpayer, the overpayment shall be refunded together with interest at the rate of ten percent (10%) per annum;  (4) Interest on overpayments shall be paid from the date the return for the tax was due to be filed or the date the return is filed, whichever occurs later, until a date, to be determined by the secretary, preceding the date of the refund warrant by not more than thirty (30) days, whether or not the warrant is accepted by the taxpayer; and  (5) No interest shall be allowed on an overpayment of tax that is refunded by the secretary within ninety (90) days after the last date provided for filing the return for the tax including any extension of time for filing the return, or ninety (90) days after the date the return is filed, whichever occurs later.
AR Code § 26-18-509 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 2 - Administration of State Taxes|Chapter 18 - State Tax Procedure Generally|Subchapter 5 - Liability and Payment|§ 26-18-509. Liability for payment of taxes — Falsification of sales transaction records

 A person who violates § 5-37-507 is liable to the state for a civil penalty equal to the total amount of the tax evaded, not collected, or not accounted for and paid over to the Secretary of the Department of Finance and Administration that results from the violation.
AR Code § 26-18-703 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 2 - Administration of State Taxes|Chapter 18 - State Tax Procedure Generally|Subchapter 7 - Enforcement|§ 26-18-703. Appointment of receivers

 At the request of the Secretary of the Department of Finance and Administration, the court shall appoint a receiver to manage the property of the taxpayer upon a proper showing by the secretary that the claim of the state of any state tax is in danger of being lost or rendered uncollectible because of mismanagement, dissipation, or concealment of the property by the taxpayer.
AR Code § 26-18-704 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 2 - Administration of State Taxes|Chapter 18 - State Tax Procedure Generally|Subchapter 7 - Enforcement|§ 26-18-704. Proceedings against localities

 When a county, city, town, or other political subdivision of the state fails or refuses to pay any tax due under any state tax law, the procedure for collecting the tax shall be the same as for any other taxpayer.
AR Code § 26-18-707 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 2 - Administration of State Taxes|Chapter 18 - State Tax Procedure Generally|Subchapter 7 - Enforcement|§ 26-18-707. Extension of comity

 The courts of this state shall recognize and enforce liability for taxes lawfully imposed by other states which extend a like comity to this state.
AR Code § 26-18-801 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 2 - Administration of State Taxes|Chapter 18 - State Tax Procedure Generally|Subchapter 8 - Taxpayer Bill of Rights|§ 26-18-801. Title

 This subchapter may be cited as the “Taxpayer Bill of Rights”.
AR Code § 26-18-805 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 2 - Administration of State Taxes|Chapter 18 - State Tax Procedure Generally|Subchapter 8 - Taxpayer Bill of Rights|§ 26-18-805. Basis for evaluation of employees

 The Secretary of the Department of Finance and Administration shall not use records of tax collection results to:   (1) Evaluate employees directly involved in collection activities, and their immediate supervisors; or  (2) Impose or suggest production quotas or goals with respect to employees directly involved in collection activities, and their immediate supervisors.
AR Code § 26-18-810 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 2 - Administration of State Taxes|Chapter 18 - State Tax Procedure Generally|Subchapter 8 - Taxpayer Bill of Rights|§ 26-18-810. Disclosure or use of information by preparers of returns

 shall pay a penalty of two hundred fifty dollars ($250) for each such disclosure or use, but the total amount imposed under this subsection on such a person for any calender year shall not exceed ten thousand dollars ($10,000).
AR Code § 26-18-903 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 2 - Administration of State Taxes|Chapter 18 - State Tax Procedure Generally|Subchapter 9 - Taxpayer Assistance|§ 26-18-903. Employee evaluation criteria

 The Secretary of the Department of Finance and Administration shall develop employee evaluation criteria requiring compliance with the Taxpayer Bill of Rights, § 26-18-801 et seq., and quality taxpayer assistance, which shall be included in the annual evaluation of each employee whose job responsibilities include taxpayer contact.
AR Code § 26-18-1006 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 2 - Administration of State Taxes|Chapter 18 - State Tax Procedure Generally|Subchapter 10 - Business Closure|§ 26-18-1006. Authority to promulgate rules

 The Secretary of the Department of Finance and Administration may promulgate rules necessary for the enforcement of this subchapter.
AR Code § 26-23-201 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 23 - Taxpayers|Subchapter 2 - Arkansas Property Taxpayer Bill of Rights|§ 26-23-201. Title

 This act shall be referred to as the “Arkansas Property Taxpayer Bill of Rights”.
AR Code § 26-23-203 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 23 - Taxpayers|Subchapter 2 - Arkansas Property Taxpayer Bill of Rights|§ 26-23-203. Notice procedures

 The following procedures shall be employed to ensure taxpayers receive adequate notice of value changes:   (1)  (A) Countywide reappraisals of real property shall be completed no later than July 1 of the year in which the countywide reappraisal is scheduled to be completed.  (B) Original valuations of newly discovered and newly constructed real property shall be completed no later than July 1 of each assessment year;    (2)  (A) Notice of value changes shall be sent to affected property owners no later than ten (10) business days after July 1 of the assessment year.  (B) The notice of value changes shall include:  (i) The previous year's full and assessed value, the reassessed full and assessed value, or the new full and assessed value resulting from an original assessment of newly discovered and newly constructed property;  (ii) The time period for meeting with the county assessor or his or her representative to review the new valuation of the taxpayer's property;  (iii) A statement that property owners have the right to appeal the new valuation to the county equalization board;  (iv) The deadline to petition the county equalization board to conduct a hearing to review the contested assessment; and  (v) A summary of laws relating to the criteria established by the Supreme Court to uphold an assessment determination by the county equalization board; and      (3)  (A) Property owners shall have the right to have a meeting with the county assessor or his or her representative for a change in value before petitioning the county equalization board for a hearing.  (B) In order to accommodate property owners, the county assessor or his or her representative shall conduct the informal hearings required by this section after normal business hours at least one (1) day per week.
AR Code § 26-23-204 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 23 - Taxpayers|Subchapter 2 - Arkansas Property Taxpayer Bill of Rights|§ 26-23-204. Tax bill information

 In order to assist property taxpayers to better understand their property tax bills, the following information shall be included on each tax bill sent by the county collector:   (1) The dollar amount of the taxpayer's total tax bill distributed to each taxing unit in the county where the taxpayer's property is taxed;  (2) The millage rate levied by each taxing unit used to determine the tax distribution to each taxing unit and the percentage of the full value of the taxpayer's property that each millage rate levy represents;  (3) The percentage of the full value of the property shall be calculated by multiplying the legal assessment level by the appropriate millage rate levy;  (4) The sum of the millage rates levied by each taxing unit, the percentage of the full value of the taxpayer's property that the sum of the millage rate levies represents, and the total dollar amount due and billed; and  (5) The internet address for the county's official website.
AR Code § 26-26-308 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 3 - Administration Generally|§ 26-26-308. Rules

 The Assessment Coordination Division shall promulgate appropriate rules to carry out the provisions of §§ 26-26-306 and 26-26-307 and this section.
AR Code § 26-26-401 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 4 - Adjustment of Taxes|§ 26-26-401. Applicability

 The provisions of this subchapter relative to the adjustment or rollback of millage levied for ad valorem tax purposes shall be applicable only where there is a countywide or statewide reappraisal of property:   (1) Pursuant to court order;  (2) Pursuant to directive of law enacted by the General Assembly;  (3) When the reappraisal is initiated by the county assessor, the county equalization board, by directive of the county quorum court, or upon request of one (1) or more taxing units of a county, and is determined and certified by the Assessment Coordination Division as constituting a comprehensive countywide reappraisal; or  (4) When ordered by or implemented by a county pursuant to a directive of the division or its successor agency.
AR Code § 26-26-402 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 4 - Adjustment of Taxes|§ 26-26-402. Procedure for adjustment of taxes after reappraisal or reassessment of property — Definition

 Current year of second Taxes shall be current-year taxes to period of five (5) years which shall be added the following per- centage of the difference between the cur- rent-year taxes and the base-year taxes (if greater than current-year taxes) 1st year 80% of difference 2nd year 60% of difference 3rd year 40% of difference 4th year 20% of difference 5th year and thereafter Current year's taxes only   Click to view table.
AR Code § 26-26-403 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 4 - Adjustment of Taxes|§ 26-26-403. Certification of assessed value data

 Base Year Certification of Assessment Data on Real Estate COUNTY: TAXING UNIT: DATE: 1. Total Assessment 2. Total Newly Discovered Property List 3. Total Taxes Certified for Collection 4. Millage Levy for Main- tenance and Operations 5. Millage Levy for Bonds or Debt Service County Clerk Certification: Signature   Click to view Base Year Certification of Assessment Dataon Real Estate
AR Code § 26-26-404 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 4 - Adjustment of Taxes|§ 26-26-404. Computation and certification form

 Base Year Millage Rollback Computation and Certification Form COUNTY: TAXING UNIT: DATE: 1. Compute the following to discover total of reassessed property: a. Total base year assessments b. Less newly discovered, new construction properties c. Equals total reassessed properties 2. Compute the following to find the zero-increase millage adjustment: a. Base-year taxes certified for collection b. Divided by reassessed properties c. Equals zero-increase millage 3. Compute the following to find the percentage of newly discovered property: a. Newly discovered, new con- struction properties b. Divided by total assessed properties c. Equals percent newly discovered 4. Millage adjustment option: a. Maximum increase option 10% b. Minus newly discovered property percentage c. Allowable optional millage increase 5. To compute millage adjustment option if applicable: a. Rolled back zero-base millage b. Times allowed optional millage increase percent c. Equals indicated overall millage of 6. Each tax source or levy shall be adjusted by applying the following computed multipliers and adjusting to the next highest one-tenth (1/10) mill: a. Overall millage from 5.c. above b. Divided by previous millage prior to base year c. Equals multiplier 7. Compute each tax source or levied millage in the following table: Tax Source Previous Millage x Multiplier = Adjusted Rounded Millage/Millage x = / x = / x = / x = / x = / x = / x = / Total Millage = Minimum Millage Required by Arkansas Constitution, Amendment 74 = Minimum Millage to be Levied (Greater of above) = CERTIFICATION: Signatures 8. Proration of minimum millage by tax source if applicable: a. Millage to be levied b. Divided by total previous millage c. Equals multiplier d. Compute each tax source or levied millage in the following table: Tax Source Previous Millage x Multiplier = Adjusted Rounded Millage/Millage x = / x = / x = / x = / x = / x = / x = / Total Millage = 9. TOTAL MILLAGE TO BE LEVIED   Click to view form.   CERTIFICATION: Signatures   Click to view table.
AR Code § 26-26-405 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 4 - Adjustment of Taxes|§ 26-26-405. Personal property interim millage adjustment

 PERSONAL PROPERTY INTERIM MILLAGE ADJUSTMENT COUNTY: TAXING UNIT: DATE: Data Needed For Calculation 1. Base year revenues 2. Previous year assessment base 3. New assessment base 4. Current millage by tax source: Maintenance & Operations Bonds or Debt Service Others Millage Adjustment Calculations 1. Determination of assessment base growth factor: Previous New Assessment Base ÷ Assessment Base = Growth Factor ÷ = 2. Millage adjustments by tax source: Growth Factor x Current Millage = Interim Millage/Rounded To M & O x = / Bonds x = / x = / x = / Other x = / x = / x = / TOTAL INTERIM MILLAGE 3. Verification: Total Interim Millage x New Assessment Base = Revenue x =   Click to view form.
AR Code § 26-26-406 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 4 - Adjustment of Taxes|§ 26-26-406. Tax adjustment procedure

 The following tax adjustment procedure must be completed by the county clerk on or before the third Monday in November, after all due process proceedings of the county equalization board and county court. Upon completion, the county clerk shall record and file the original, sending certified copies to the county quorum court and the Assessment Coordination Division by the third Monday in November.   Public Utility and Regulated Carrier Property Tax Adjustment Procedure For the Year for (Company Name) in (Taxing Unit) (County) I. Calculating Base-Year Taxes: a. Base year total assessment: b. Base year millage rate prior to rollback: c. Base year taxes (line a x b); II. Calculating Current Year Taxes: a. Current year total assessment: b. Current year millage rate after rollback: c. Current year taxes (Line a x b); III. Property Tax Adjustment Time Frame: a. Base year: b. First five-year adjustment period: Adjustment Year Year Date 1 1st Year After Base Year 2 2nd Year After Base Year 3 3rd Year After Base Year 4 4th Year After Base Year 5 5th Year After Base Year c. Second five-year adjustment period: Adjustment Year Year Date 6 6th Year After Base Year 7 7th Year After Base Year 8 8th Year After Base Year 9 9th Year After Base Year 10 10th Year After Base Year IV. Property Tax Calculations: a. First five-year adjustment period: 1. Are current year taxes from Item II greater than base year taxes from Item I? a. Yes. Then Current Year Taxes only are to be billed and the adjustment process is complete. b. No. Then Base Year Taxes only are to be billed. b. Second five-year adjustment period: 1. Are current year taxes (from Item II) greater than base year taxes (from Item I)? a. Yes. Then Current Year Taxes only are to be billed and the adjustment process is complete. b. No. Then complete the following adjustment process to calculate the adjusted tax due. 2. Tax due adjustment procedure: Adj. Year Base Year Taxes - Current Year Taxes x Adjust. Factor + Current Year Taxes = Adjusted Tax Due 6 - x .80 + = 7 - x .60 + = 8 - x .40 + = 9 - x .20 + = 10 - x Ø + =   Click to view form.
AR Code § 26-26-409 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 4 - Adjustment of Taxes|§ 26-26-409. Rules and regulations

 The various state agencies having authority and responsibility with respect to the implementation of the provisions of Arkansas Constitution, Amendment 59, and the provisions of this subchapter or any other laws enacted to carry out the purpose and intent of Arkansas Constitution, Amendment 59, are authorized and directed to adopt appropriate rules, regulations, and guidelines to assure that the intent and purpose of Arkansas Constitution, Amendment 59, and the laws designed to implement and carry out its purposes are effectively and efficiently carried out during the transitional period.
AR Code § 26-26-502 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 5 - County Assessors|§ 26-26-502. Deputy county assessors

 The county assessor in each county, with the approval of the Secretary of the Department of Finance and Administration, is authorized to deputize one (1) or more full-time or part-time clerks or other employees in the county revenue office and to authorize these deputies to assess personal property or to list personal property for assessment for ad valorem taxes.
AR Code § 26-26-703 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 7 - Lists — Abstracts — Books — Records|§ 26-26-703. Exempt lands to be abstracted

 Lands of the United States or of Arkansas, or lands otherwise exempt from taxation, shall be entered upon the abstract in the name of the owner.
AR Code § 26-26-707 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 7 - Lists — Abstracts — Books — Records|§ 26-26-707. List of building permits

 The city clerks of all cities and municipalities in each county shall prepare and file with the county assessor a list of all building permits issued each year. The list shall be alphabetically arranged, showing the value of the improvements to be made and the names and addresses of the persons making the improvements.
AR Code § 26-26-715 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 7 - Lists — Abstracts — Books — Records|§ 26-26-715. Information gathered by county assessor

 From time to time, the county assessor shall, by personal inspection and examination of persons, property, or records, gather and record in writing any and all available data and information bearing upon the location, number, amount, kind, and value of any and all property and persons which he or she is by law required to assess. This data and information shall be and remain permanently a part of the records of the county assessor's office and shall be filed in such manner as may be readily referred to and utilized by the county equalization board, county clerk, county court, or other interested parties.
AR Code § 26-26-716 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 7 - Lists — Abstracts — Books — Records|§ 26-26-716. Assessment reports filed with county clerk

 “I, , Assessor for County, State of Arkansas, do solemnly swear that I have made diligent efforts to ascertain all the taxable property and persons subject to taxation in said county; that so far as I have been able to ascertain, the same is correctly set forth and described in the foregoing report, and that the property therein mentioned is not appraised at less than its true market or actual value, or authorized percentage thereof. That this record or book is one of records or books constituting the report of assessment or appraisal of all property and persons of the county which I am by law required to assess or appraise for the year 20 , so help me God. Sworn to and subscribed before me this day of , 20 , Clerk County.”   Click to view form.
AR Code § 26-26-718 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 7 - Lists — Abstracts — Books — Records|§ 26-26-718. Duty to account for all realty

 It is the duty of the several county assessors of the state to correctly describe according to ownership each parcel of real property in the county, and every acre of land or town or city lot must be accounted for on the assessment roll. In instances where real property is exempt from taxation, either under the Arkansas Constitution or because title is vested in the state, this fact must be noted on the assessment roll with the reason for the exemption. The county clerk must likewise in extending taxes account for every parcel of real property within the county.
AR Code § 26-26-720 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 7 - Lists — Abstracts — Books — Records|§ 26-26-720. Correcting descriptions already on books

 The Attorney General is authorized to have corrected any part description of lands on the books of the Commissioner of State Lands in the manner provided. This authority shall be exercised upon the application of any applicant to purchase or upon application by the Department of Parks, Heritage, and Tourism, the Arkansas Forestry Commission, or the Arkansas State Game and Fish Commission.
AR Code § 26-26-803 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 8 - Surveys and Plats|§ 26-26-803. Designation of tracts

 When a plat and notes accompanying it of any section or part of section of land shall have been made, returned, and recorded, as provided in this subchapter, a designation by number of a lot therein, either upon the assessment list, the tax book, the delinquent list, or in any tax receipt, certificate of sale, tax deed, or in any other deed or writing shall be held and considered to refer to and as being intended to designate the subdivision of the section or part of section as is of the same number on the plat and the notes accompanying.