reglab/statecodes huggingface dataset:
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 26 - ASSESSMENT OF TAXES (§§ 26-26-101 — 26-26-2001) › Subchapter 7 - LISTS - ABSTRACTS - BOOKS - RECORDS (§§ 26-26-701 — 26-26-721) › Section 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.
Acts 1935, No. 170, § 5; Pope's Dig., § 13792; A.S.A. 1947, § 84-449.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 26 - ASSESSMENT OF TAXES (§§ 26-26-101 — 26-26-2001) › Subchapter 7 - LISTS - ABSTRACTS - BOOKS - RECORDS (§§ 26-26-701 — 26-26-721) › Section 26-26-719 - Irregular or incomplete descriptions

(a)
(1)
It is the duty of a county assessor to strictly follow the provisions of §
26-26-717
.
(2)
When it is otherwise impossible to correctly describe real property on the assessment roll according to its ownership, it is the duty of a county assessor to petition the county court for a survey of the real property under the provisions of §
26-26-802
.
(b)
(1)
In any case where a tract of land is irregularly described, the county assessor must require the owner to bring in his or her deed.
(2)
The tract of land must then be taken from the deed, and the tract of land to be assessed must be platted on a plat book furnished the county assessor by the county court of each township in the county.
(3)
The county assessor shall draw a plat of the tract of land and shall number it as "Lot No. ..............." and then enter the tract of land on the assessment book as "Lot No. ............... of ..............." describing the section or portion of the section in which the tract of land is found.
(c)
It shall be sufficient to advertise the tract of land for failure to pay taxes by the number of the lot assigned to the tract of land.
(d)
(1)
If for any reason a part description of the real property assessed is made by the county assessor, the reason must be stated, and the county assessor shall immediately certify his or her inability to properly describe the real property to the Commissioner of State Lands on or before October 1 in each year.
(2)
(A)
The Commissioner of State Lands shall assemble the certificates of part description received from the county assessors and certify them to the Attorney General, who shall file his or her petition in the circuit court having jurisdiction.
(B)
The circuit court is vested with jurisdiction upon the petition to issue any form or writ necessary for ascertaining the correct ownership description of the real property involved.
(e)
Upon petition of the Attorney General addressed to the circuit court having jurisdiction, any county assessor who shall fail or refuse to comply with the provisions of §
26-26-718
and this section shall be removed from office and shall only be reinstated when he or she has performed the duties enjoined but shall receive no compensation for correcting any of his or her acts of omission or commission.
Acts 1935, No. 170, § 6; Pope's Dig., § 13793; A.S.A. 1947, § 84-451.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 26 - ASSESSMENT OF TAXES (§§ 26-26-101 — 26-26-2001) › Subchapter 7 - LISTS - ABSTRACTS - BOOKS - RECORDS (§§ 26-26-701 — 26-26-721) › Section 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.
Amended by Act 2019, No. 910,§ 5709, eff. 7/1/2019.
Acts 1935, No. 170, § 7; Pope's Dig., § 13794; A.S.A. 1947, § 84-452.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 26 - ASSESSMENT OF TAXES (§§ 26-26-101 — 26-26-2001) › Subchapter 7 - LISTS - ABSTRACTS - BOOKS - RECORDS (§§ 26-26-701 — 26-26-721) › Section 26-26-721 - Checking for nonpayment of delinquent taxes

(a)
(1)
It shall be the duty of the county assessor of each county of the State of Arkansas, after extending the valuation against each parcel of land, lot, and part of lot on his or her assessment record to check it, and for all land, lots, and parts of lots that have been certified to the Commissioner of State Lands for the nonpayment of the delinquent taxes due, he or she shall stamp or write by the valuation "State of Arkansas", and also the year which it was certified to the state.
(2)
The county assessor shall take the list of the land, lots, and parts of lots that have been redeemed or purchased which is certified to the county clerks by the Commissioner of State Lands January of each year and show on his or her assessment record the disposition of the land, lots, and parts of lots.
(b)
If the county assessor of the various counties of the State of Arkansas needs a starting point, he or she can write the Commissioner of State Lands for a list of the forfeited land, lots, and parts of lots in his or her county. Upon such request, the Commissioner of State Lands shall furnish him or her with a correct list of the forfeited land, lots, and parts of lots that have not been redeemed or sold in his or her office. The county clerks of the various counties of the State of Arkansas shall furnish the county assessor a list of the forfeited land, lots, and parts of lots that he or she sends to the Commissioner of State Lands yearly. In this way, the county assessor will have a complete record of the forfeited land, lots, and parts of lots for his or her assessment record.
Acts 1945, No. 211, §§ 1, 2; A.S.A. 1947, §§ 84-461, 84-462.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 26 - ASSESSMENT OF TAXES (§§ 26-26-101 — 26-26-2001) › Subchapter 8 - SURVEYS AND PLATS (§§ 26-26-801 — 26-26-804) › Section 26-26-801 - Duties of officials

(a)
It is made the duty of the county clerks to promptly notify the county surveyors of their respective counties of all orders made by their respective county courts in pursuance of this subchapter.
(b)
It is the duty of the county recorder of every county to provide and keep in his or her office a record book to be entitled "Record of Surveyor's Plats and Notes", in which he or she shall accurately record or make a fair copy and transcript of every plat and the notes accompanying it returned to him or her by the county surveyor, as provided in this subchapter.
Acts 1887, No. 139, § 2, p. 243; C. & M. Dig., §§ 9931, 9932; Pope's Dig., §§ 13696, 13697; A.S.A. 1947, § 84-454.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 26 - ASSESSMENT OF TAXES (§§ 26-26-101 — 26-26-2001) › Subchapter 8 - SURVEYS AND PLATS (§§ 26-26-801 — 26-26-804) › Section 26-26-802 - Platting subdivisions for assessment purposes

(a)
Whenever it shall be made to appear to the satisfaction of the county court of any county that any section, or part of section of land in the county is in such small or irregular subdivisions as respects ownerships thereof, that the subdivisions or any of them cannot be accurately or conveniently designated in the assessment list or tax list in the usual or ordinary manner of designating subdivisions of land, it shall be the duty of the county court to order the county surveyor of the county to make and return to the county recorder of the county a plat, with accompanying marginal notes or footnotes, of the section or part section, whereupon it shall be the duty of the county surveyor to promptly comply with and obey such orders.
(b)
In the plats and by the marginal or footnotes which he or she shall make and return, he or she shall show the relative size and position of the several subdivisions and the area of each, which subdivisions shall be designated as "lots" and shall be numbered consecutively in like manner and order, insofar as practicable, as is done in the case of fractional sections in the surveys and plats made under the direction of the United States Bureau of Land Management.
Acts 1887, No. 139, § 1, p. 243; C. & M. Dig., § 9930; A.S.A. 1947, § 84-453.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 26 - ASSESSMENT OF TAXES (§§ 26-26-101 — 26-26-2001) › Subchapter 8 - SURVEYS AND PLATS (§§ 26-26-801 — 26-26-804) › Section 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.
Acts 1887, No. 139, § 3, p. 243; C. & M. Dig., § 9933; Pope's Dig., § 13698; A.S.A. 1947, § 84-455.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 26 - ASSESSMENT OF TAXES (§§ 26-26-101 — 26-26-2001) › Subchapter 8 - SURVEYS AND PLATS (§§ 26-26-801 — 26-26-804) › Section 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.
Acts 1887, No. 139, § 4, p. 243; C. & M. Dig., § 9934; Pope's Dig., § 13699; A.S.A. 1947, § 84-456.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 26 - ASSESSMENT OF TAXES (§§ 26-26-101 — 26-26-2001) › Subchapter 9 - LISTING OF PROPERTY FOR ASSESSMENT (§§ 26-26-901 — 26-26-914) › Section 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.
Acts 1929, No. 172, § 10; Pope's Dig., § 13662; A.S.A. 1947, § 84-418.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 26 - ASSESSMENT OF TAXES (§§ 26-26-101 — 26-26-2001) › Subchapter 9 - LISTING OF PROPERTY FOR ASSESSMENT (§§ 26-26-901 — 26-26-914) › Section 26-26-902 - Oath of one listing

(a)
The county assessors, deputy county assessors, and Arkansas Public Service Commission, or any other officer charged under the law with assessing taxes, shall, when each and every person presents himself or herself to make and prepare a property list, administer the following oath:
"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."
(b)
Provided, however, this oath shall not be required of any individual assessing his or her real or personal property by telephone under §
26-26-1114
or where the county assessor lists the property for the property owner as permitted in §
26-26-903
.
Acts 1929, No. 111, § 1; Pope's Dig., § 13667; A.S.A. 1947, § 84-419; Acts 1991, No. 291, § 3.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 26 - ASSESSMENT OF TAXES (§§ 26-26-101 — 26-26-2001) › Subchapter 9 - LISTING OF PROPERTY FOR ASSESSMENT (§§ 26-26-901 — 26-26-914) › Section 26-26-903 - Owner to list property

(a)
Every person of full age and sound mind shall list the real property of which he or she is the owner, situated in the county in which he or she resides, and the personal property of which he or she is the owner.
(b)
The county assessor may relieve the person of this requirement by listing the current year's assessment of real property from a previous property list or from a changed list based on a reassessment of the value of the real property of the owner.
Acts 1883, No. 114, § 13, p. 199; C. & M. Dig., § 9890; Pope's Dig., § 13652; A.S.A. 1947, § 84-420; Acts 1991, No. 291, § 4.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 26 - ASSESSMENT OF TAXES (§§ 26-26-101 — 26-26-2001) › Subchapter 9 - LISTING OF PROPERTY FOR ASSESSMENT (§§ 26-26-901 — 26-26-914) › Section 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.
Acts 1883, No. 114, § 16, p. 199; C. & M. Dig., § 9893; Pope's Dig., § 13656; A.S.A. 1947, § 84-421.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 26 - ASSESSMENT OF TAXES (§§ 26-26-101 — 26-26-2001) › Subchapter 9 - LISTING OF PROPERTY FOR ASSESSMENT (§§ 26-26-901 — 26-26-914) › Section 26-26-905 - Persons holding property

(a)
Property held under a lease for a term exceeding ten (10) years belonging to a religious, scientific, or benevolent society or institution, whether incorporated or unincorporated, and school, seminary, saline, or other lands shall be considered, for all purposes of taxation, as the property of the person holding them and shall be listed as such by the person or his or her agent, as in other cases.
(b)
(1)
For purposes of assessing and collecting ad valorem tax, property owned by the state shall be considered the property of the lessee if the property is held under a lease for:
(A)
An ongoing commercial or residential purpose; and
(B)
A term of actual use or occupation that exceeds ninety (90) days.
(2)
Except as provided in this subsection, a lessee of property owned by the state as described under subdivision (b)(1) of this section shall pay ad valorem tax on the property held under the lease for any tax year during which the lease for the property is in effect as of January 1 of that tax year.
(3)
(A)
Within thirty (30) days of executing a lease described in subdivision (b)(1) of this section, the state shall provide written notification of the lease to the county assessor for the county in which the lease property is located.
(B)
The written notification required under subdivision (b)(3)(A) of this section shall state the:
(i)
Name and address of the lessee;
(ii)
Term of the lease; and
(iii)
Description of the leased property.
(4)
This subsection does not apply to property owned and leased by the state and used:
(A)
For the purpose of housing any one (1) or more of the following:
(i)
Students or faculty, or both, of a state institution of higher education;
(ii)
Officials or employees, or both, of a state entity; or
(iii)
Official guests of a state entity;
(B)
By a private person or entity for the purpose of providing a service to or on behalf of a state entity;
(C)
For academic, research, or athletic facilities or purposes;
(D)
For business and technology incubators or similar facilities;
(E)
For manufacturing or industrial facilities or purposes, including without limitation industrial facilities as described in §
14-164-701
; or
(F)
By a state entity or nonprofit entity, including without limitation an organization that is otherwise exempt from taxation.
Amended by Act 2017, No. 1076,§ 1, eff. for assessment years beginning on or after 1/1/2017.
Acts 1883, No. 114, § 18, p. 199; C. & M. Dig., § 9895; Pope's Dig., § 13659; A.S.A. 1947, § 84-434.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 26 - ASSESSMENT OF TAXES (§§ 26-26-101 — 26-26-2001) › Subchapter 9 - LISTING OF PROPERTY FOR ASSESSMENT (§§ 26-26-901 — 26-26-914) › Section 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.
Acts 1883, No. 114, § 40, p. 199; C. & M. Dig., § 9955; Pope's Dig., § 13736; A.S.A. 1947, § 84-422.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 26 - ASSESSMENT OF TAXES (§§ 26-26-101 — 26-26-2001) › Subchapter 9 - LISTING OF PROPERTY FOR ASSESSMENT (§§ 26-26-901 — 26-26-914) › Section 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.
Acts 1883, No. 114, § 24, p. 199; C. & M. Dig., § 9909; Pope's Dig., § 13670; A.S.A. 1947, § 84-435.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 26 - ASSESSMENT OF TAXES (§§ 26-26-101 — 26-26-2001) › Subchapter 9 - LISTING OF PROPERTY FOR ASSESSMENT (§§ 26-26-901 — 26-26-914) › Section 26-26-908 - Property converted into nontaxable securities

(a)
If any person shall have converted moneys, credits, or other personal property in the year preceding January 1 of the year in which he or she is required to assess his or her property into bonds or other securities of the United States or this state not taxed, and shall hold or control the bonds or securities when he or she is required to list his or her property, he or she shall list the monthly average value of the moneys, credits, or other property held or controlled by him or her.
(b)
Any indebtedness of the persons represented by him or her, created by investment in the bonds or other securities, shall not be deducted from the amount of credits in making up his or her list for taxation.
Acts 1883, No. 114, § 14, p. 199; 1887, No. 92, § 3, p. 143; C. & M. Dig., § 9891; Pope's Dig., § 13654; A.S.A. 1947, § 84-423.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 26 - ASSESSMENT OF TAXES (§§ 26-26-101 — 26-26-2001) › Subchapter 9 - LISTING OF PROPERTY FOR ASSESSMENT (§§ 26-26-901 — 26-26-914) › Section 26-26-909 - Credits and stocks which need not be listed

(a)
No person shall be required to list a greater portion of any credits than he or she believes will be acquired or can be collected, nor any greater portion of any obligation given to secure the payment of rent than the amount of rent that shall have accrued on the lease and shall remain due and unpaid at the time of listing.
(b)
No person shall be required to include in his or her statement, as a part of the personal property, moneys, credits, investments in bonds, stocks, joint-stock companies, or otherwise, which he or she is required to list, any share or portion of the capital stock or property of any company or corporation which is required to list or return its capital and property for taxation in this state.
Acts 1883, No. 114, § 15, p. 199; C. & M. Dig., § 9892; Pope's Dig., § 13655; A.S.A. 1947, § 84-424.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 26 - ASSESSMENT OF TAXES (§§ 26-26-101 — 26-26-2001) › Subchapter 9 - LISTING OF PROPERTY FOR ASSESSMENT (§§ 26-26-901 — 26-26-914) › Section 26-26-910 - Valuations in listings not conclusive

(a)
(1)
The valuations as set out in any assessment list required under the provisions of this subchapter to be delivered to the county assessor by the property owner shall not be held to be conclusive as to the value of the property so listed, and the county assessor may make such assessment of the property as he or she may deem just and equitable.
(2)
(A)
The county assessor, in each instance where he or she raises the valuation of any property which has been listed with him or her as by law required, shall deliver to the property owner or his or her agent a duplicate copy of the adjusted assessment list, or he or she shall notify the property owner or his or her agent by first class mail, which notice shall state separately the total valuation of real and personal property as listed by the property owner and as fixed by the county assessor, and shall advise that the owner may, by petition or letter, apply to the county equalization board for the adjustment of the assessment as fixed by the county assessor.
(B)
All applications shall be made to the county equalization board on or before the third Monday in August.
(b)
(1)
For the purpose of enabling the county assessor to determine just and equitable values of property, he or she is authorized, and it shall be his or her duty, to enter upon and make such personal inspection thereof as he or she shall deem necessary.
(2)
Any person shall, when called upon by the county assessor, be required to answer upon oath and furnish proof demanded as to purchases, sales, transfers, improvements, accounts, notes, stocks, bonds, bank notes, bank deposits, invoices, insurance carried, or any and all other information requested and pertaining to the location, amount, kind, and value of his or her own property or that of another person.
Acts 1929, No. 172, § 12; Pope's Dig., § 13663; A.S.A. 1947, § 84-437.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 26 - ASSESSMENT OF TAXES (§§ 26-26-101 — 26-26-2001) › Subchapter 9 - LISTING OF PROPERTY FOR ASSESSMENT (§§ 26-26-901 — 26-26-914) › Section 26-26-911 - Inquiries to makers of lists

(a)
The Arkansas Public Service Commission, the county assessor, or any one of them who may be required under the law to make assessment rolls shall, in addition to their duties as required by law, specifically inquire of the maker of each list the following:
(1)
The number, kind, and value of each automobile he or she owns;
(2)
The cash or funds on hand, and money on time deposit or otherwise in any depository, in or out of the state;
(3)
The taxable securities of every kind and their value, in or out of the state, he or she may own;
(4)
What stock, bonds, or mortgages owned and their value, in or out of the state;
(5)
What leases or mineral deeds are owned and the value of them that are contemplated in §§
26-26-1109
and
26-26-1110
;
(6)
What timber, deeds, or contracts contemplated by §
26-3-205
he or she owns and the value of them; and
(7)
Any other property of any kind whatsoever that has a value about which questions have not been asked.
(b)
The taxpayer shall then be required to assess the properties disclosed by investigation.
Acts 1929, No. 111, § 2; Pope's Dig., § 13626; A.S.A. 1947, § 84-425.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 26 - ASSESSMENT OF TAXES (§§ 26-26-101 — 26-26-2001) › Subchapter 9 - LISTING OF PROPERTY FOR ASSESSMENT (§§ 26-26-901 — 26-26-914) › Section 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.
Acts 1929, No. 172, § 15; Pope's Dig., § 13666; Acts 1977, No. 202, § 1; A.S.A. 1947, § 84-444.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 26 - ASSESSMENT OF TAXES (§§ 26-26-101 — 26-26-2001) › Subchapter 9 - LISTING OF PROPERTY FOR ASSESSMENT (§§ 26-26-901 — 26-26-914) › Section 26-26-914 - Unavoidable failure to list property

(a)
If any person required to list property for taxation is prevented by sickness or absence from giving to the county assessor the list of property as prescribed by this subchapter, the person, or his or her agent having charge of the property, may, at any time before the making out of the tax books by the county clerk, make out and deliver to the county assessor of the county a statement of the same as required by this subchapter. The county assessor shall in such case make an entry in the returns of the proper city, town, ward, or school district and correct the items in the return made by him or her, as the case may require.
(b)
No such statement shall be received by the county assessor from any person who has refused or neglected to make oath to his or her statement when required by the county assessor under the provisions of this subchapter, nor from any person unless he or she has first made and filed with the county clerk an affidavit that the person required to list the same was absent from his or her county without design to avoid listing his or her property or was prevented by sickness from giving to the county assessor the required statement when called upon for that purpose.
Acts 1883, No. 114, § 97, p. 199; C. & M. Dig., § 10021; Pope's Dig., § 13768; A.S.A. 1947, § 84-441.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 26 - ASSESSMENT OF TAXES (§§ 26-26-101 — 26-26-2001) › Subchapter 10 - EXEMPT PROPERTY (§§ 26-26-1001 — 26-26-1002) › Section 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.
Acts 1883, No. 114, § 72, p. 199; C. & M. Dig., § 9935; Pope's Dig., § 13700; A.S.A. 1947, § 84-459; Acts 1997, No. 336, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 26 - ASSESSMENT OF TAXES (§§ 26-26-101 — 26-26-2001) › Subchapter 10 - EXEMPT PROPERTY (§§ 26-26-1001 — 26-26-1002) › Section 26-26-1002 - Separate list of omitted exempt realty

(a)
Whenever the county assessor of any county has, during any year at the time of making the assessment of real property subject to taxation, failed to enter in a separate list pertinent descriptions of all burying grounds, public school houses, houses used exclusively for public worship, institutions of purely public charity, public buildings, and property used exclusively for any public purpose, libraries, and grounds used exclusively for school purposes, and property which by the Arkansas Constitution is exempted from taxation, the lots or tracts of land on which the institution or public building is situated, and which by law are exempted from taxation, and the value thereof, the county assessor of the county, or his or her successor in office, is authorized and empowered, at any time and during any year thereafter, upon discovery of the omission to make out separate lists, giving their description and the value of all the described property which has been omitted from the list.
(b)
(1)
The list of the property, together with the valuation thereof, shall be filed with the county clerk of the county and by him or her entered upon the proper assessment book of the county.
(2)
When the list of the omitted property has been filed by the county assessor, or his or her successor in office, with the county clerk in the county where the property is situated, it shall have the same force and validity as if entered, made, and filed at the proper time as prescribed by law.
Acts 1915, No. 197, § 1, p. 796; C. & M. Dig., § 9936; Pope's Dig., § 13701; A.S.A. 1947, § 84-460.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 26 - ASSESSMENT OF TAXES (§§ 26-26-101 — 26-26-2001) › Subchapter 11 - ASSESSMENT OF PROPERTY GENERALLY (§§ 26-26-1101 — 26-26-1125) › Section 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.
Acts 1957, No. 385, § 1; 1959, No. 246, § 3; A.S.A. 1947, § 84-415.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 26 - ASSESSMENT OF TAXES (§§ 26-26-101 — 26-26-2001) › Subchapter 11 - ASSESSMENT OF PROPERTY GENERALLY (§§ 26-26-1101 — 26-26-1125) › Section 26-26-1102 - Place of assessment - Definition

(a)
All real estate and tangible personal property shall be assessed for taxation in the taxing district in which the property is located and kept for use.
(b)
(1)
(A)
Tangible personal property in transit for a destination within this state shall be assessed only in the taxing district of its destination.
(B)
Tangible personal property in transit through this state, including raw materials from within or outside this state used in the manufacturing process and tangible personal property manufactured, processed, or refined in this state and stored for shipment outside the state, shall, for purposes of ad valorem taxation, acquire no situs in this state and shall not be assessed for taxation in this state.
(C)
The owner of tangible personal property in transit through this state and of tangible personal property in transit for a destination within this state may be required, by the appropriate county assessor, to submit documentary proof of the in-transit character and the destination of the property.
(2)
As used in this section, "tangible personal property in transit through this state" means tangible personal property:
(A)
Which is moving in interstate commerce through or over the territory of this state;
(B)
Which is consigned to or stored in or on a warehouse, dock, or wharf, public or private, within this state for storage in transit to a destination outside this state, whether the destination is specified when transportation begins or afterward, except where the consignment or storage is for purposes other than those incidental to transportation of the property; or
(C)
Which is manufactured, processed, or refined within this state and which is in transit and consigned to, or stored in or on, a warehouse, dock, or wharf, public or private, within this state for shipment to a destination outside this state.
Acts 1883, No. 114, § 17, p. 199; C. & M. Dig., § 9894; Acts 1929, No. 172, § 6; Pope's Dig., § 13657; Acts 1969, No. 269, § 1; A.S.A. 1947, § 84-417; Acts 1997, No. 1294, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 26 - ASSESSMENT OF TAXES (§§ 26-26-101 — 26-26-2001) › Subchapter 11 - ASSESSMENT OF PROPERTY GENERALLY (§§ 26-26-1101 — 26-26-1125) › Section 26-26-1103 - Reports of total assessments

(a)
The county assessor shall, on or before August 1 of each year, deliver to the clerk of the county equalization board his or her completed assessment tax record, showing the total assessment of the county as made by the county assessor. He or she shall also furnish such other information as the county equalization board may request of the county assessor.
(b)
The county assessor shall, on or before the third Monday in August of each year, report to the Arkansas Public Service Commission, by total of items and value, the total assessment of the county as made by the county assessor and the commission and in the manner as directed by the commission, as to kind, character, number, and value of all tangible property assessed for taxation in the county and such other information as the commission may demand of the county assessor.
Acts 1919, No. 147, § 14; C. & M. Dig., § 9920; Acts 1929, No. 172, § 19; Pope's Dig., § 13687; Acts 1959, No. 246, § 4; A.S.A. 1947, §§ 84-463, 84-463.1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 26 - ASSESSMENT OF TAXES (§§ 26-26-101 — 26-26-2001) › Subchapter 11 - ASSESSMENT OF PROPERTY GENERALLY (§§ 26-26-1101 — 26-26-1125) › Section 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.
Acts 1977, No. 203, § 1; A.S.A. 1947, § 84-417.1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 26 - ASSESSMENT OF TAXES (§§ 26-26-101 — 26-26-2001) › Subchapter 11 - ASSESSMENT OF PROPERTY GENERALLY (§§ 26-26-1101 — 26-26-1125) › Section 26-26-1105 - Report of manufactured home and mobile home purchases

(a)
A purchaser of a manufactured home or mobile home shall report the purchase of each new or used manufactured home or mobile home to the county assessor of the appropriate county where the manufactured home or mobile home will be located.
(b)
The report shall include:
(1)
The name of the purchaser;
(2)
The purchaser's address;
(3)
The date on which the purchase was made; and
(4)
Other information as may be deemed necessary by the county assessor.
Acts 1975, No. 461, § 1; A.S.A. 1947, § 84-426.4; Acts 2005, No. 2228, § 2.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 26 - ASSESSMENT OF TAXES (§§ 26-26-101 — 26-26-2001) › Subchapter 11 - ASSESSMENT OF PROPERTY GENERALLY (§§ 26-26-1101 — 26-26-1125) › Section 26-26-1107 - Change in or damage to property

(a)
All lands that shall have been purchased from owners, the property of whom or which was by law exempt, all new improvements over the actual value of one hundred dollars ($100), and all town or city lots as may have been platted, as the case may be, subsequent to January 1 of any year shall be subject to assessment and taxation for the year immediately following the purchase, improvement, or platting.
(b)
(1)
(A)
In each year, all real estate or improvements on real estate which have been damaged by fire, flood, tornado, or other act of God, if the property is then on the assessment record at a value determined prior to the damage and if the damage occurred prior to the date the county assessor is required by law to deliver his or her report of assessment to the county clerk, then that property shall be revalued and assessed by the county assessor.
(B)
Nothing in this subsection shall be construed as requiring a county assessor to seek to identify property which may have been damaged.
(2)
An appeal shall lie from the action of the county assessor as in the case of other property in that year assessed.
Acts 1883, No. 114, § 67, p. 199; C. & M. Dig., § 9918; Acts 1929, No. 172, § 4; Pope's Dig., § 13685; Acts 1943, No. 278, § 4; A.S.A. 1947, § 84-436; Acts 1999, No. 974, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 26 - ASSESSMENT OF TAXES (§§ 26-26-101 — 26-26-2001) › Subchapter 11 - ASSESSMENT OF PROPERTY GENERALLY (§§ 26-26-1101 — 26-26-1125) › Section 26-26-1108 - Agricultural lands annexed by city or town

(a)
All lands which may be annexed by any city or incorporated town which are being used for agricultural purposes shall be assessed as agricultural lands upon an acreage basis, regardless of the fact that any or all of the lands are embraced in a plat of a subdivision or other real estate development, and regardless of the fact that the lands may be zoned as commercial, industrial, or residential, and regardless of the fact that the lands may be adaptable to commercial, industrial, or residential uses.
(b)
Agricultural purposes shall include lands which are presently used and have been used for a period of five (5) continuous years in a bona fide farming, pasture, or grove operation by the owner, lessee, or some person in his or her employ.
(c)
Lands which have not been used for agricultural purposes prior to March 29, 1963, shall be prima facie subject to assessment on the same basis as assessed for the previous years, and any demand for a reassessment of such lands for agricultural purposes shall be subject to the scrutiny of the county assessor to the end that the lands shall be classified properly.
(d)
When lands subject to this section cease to be used for agricultural purposes, the lands shall be assessed as other lands of the same character.
(e)
For the purposes of this section, agricultural lands shall include dairy, livestock, poultry, and all forms of farm products and farm production.
Acts 1963, No. 545, §§ 1, 2; A.S.A. 1947, §§ 84-479, 84-480.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 26 - ASSESSMENT OF TAXES (§§ 26-26-101 — 26-26-2001) › Subchapter 11 - ASSESSMENT OF PROPERTY GENERALLY (§§ 26-26-1101 — 26-26-1125) › Section 26-26-1109 - Timber rights

(a)
(1)
When the timber rights in any land shall, by conveyance or otherwise, be held by one (1) or more persons, firms, or corporations, and the fee simple in the land by one (1) or more other persons, firms, or corporations, it shall be the duty of the county assessor, when advised of the fact, either by personal notice or by recording of the deeds in the office of the recorder of the county, to assess the timber rights in the lands separate from the soil.
(2)
In such a case, a sale of the timber rights for nonpayment of taxes shall not affect the title to the soil itself, nor shall a sale of the latter for nonpayment of taxes affect the title to the timber rights.
(b)
(1)
It shall be the duty of the county assessor to assess timber rights with a description of the land on the real estate tax books, and the assessment shall be marked "timber".
(2)
Upon the nonpayment of taxes so assessed against the timber, it shall be advertised with a description of the land as "timber" giving the character or kind of the timber, in some newspaper as provided by law for nonpayment of taxes on land, and the timber shall be sold as provided by law for the sale of delinquent lands.
(c)
When any timber rights assessed as set out in this section become forfeited on account of nonpayment of taxes, they shall, in all things, be certified to and redeemed in the same manner as is provided for the certification and redemption of real estate upon which taxes duly assessed have not been paid.
Acts 1897, No. 30, § 1, p. 38; 1905, No. 303, §§ 1, 2, p. 738; C. & M. Dig., §§ 9856, 9940, 9941; Acts 1929, No. 221, § 1; Pope's Dig., §§ 13600, 13724, 13725; A.S.A. 1947, §§ 84-203, 84-432, 84-433.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 26 - ASSESSMENT OF TAXES (§§ 26-26-101 — 26-26-2001) › Subchapter 11 - ASSESSMENT OF PROPERTY GENERALLY (§§ 26-26-1101 — 26-26-1125) › Section 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.
Acts 1957, No. 366, § 1; A.S.A. 1947, § 84-203.1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 26 - ASSESSMENT OF TAXES (§§ 26-26-101 — 26-26-2001) › Subchapter 11 - ASSESSMENT OF PROPERTY GENERALLY (§§ 26-26-1101 — 26-26-1125) › Section 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.
Acts 1985, No. 961, § 1; A.S.A. 1947, § 84-203.2.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 26 - ASSESSMENT OF TAXES (§§ 26-26-101 — 26-26-2001) › Subchapter 11 - ASSESSMENT OF PROPERTY GENERALLY (§§ 26-26-1101 — 26-26-1125) › Section 26-26-1113 - Property used for other than church purposes

(a)
All personal property owned by any church and held for, or used for, commercial, business, rental, or investment purposes or purposes other than church purposes shall be listed for assessment annually for ad valorem tax purposes between the first Monday in January and May 31 of each year.
(b)
The church or its governing official or board shall annually list for assessment for ad valorem tax purposes all property which is not exempted from the tax under the provisions of this chapter.
(c)
(1)
The Assessment Coordination Division shall promulgate reasonable rules to effectuate the provisions of this chapter.
(2)
The division shall certify to the various county assessors and to each church in this state, upon request therefor, guidelines to be used in listing nonexempt property for assessment under the provisions of this chapter.
Amended by Act 2019, No. 315,§ 2956, eff. 7/24/2019.
Acts 1987, No. 1040, §§ 1, 2; 2011, No. 175, § 6.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 26 - ASSESSMENT OF TAXES (§§ 26-26-101 — 26-26-2001) › Subchapter 11 - ASSESSMENT OF PROPERTY GENERALLY (§§ 26-26-1101 — 26-26-1125) › Section 26-26-1114 - Assessment of personal property taxes by mail or by telephone

(a)
For any assessment of personal property taxes, a taxpayer may assess the personal property taxes by mail, by telephone, on any available county-owned or county-affiliated website, or in person.
(b)
(1)
The county assessor shall permit assessment of real and personal property of individuals by telephone without a signature verification under oath.
(2)
The assessment by telephone shall not apply to business, commercial, and industrial real and personal property assessments.
(3)
(A)
The county assessor shall mail to individuals assessing personal property by telephone, within five (5) working days from the date of assessment by telephone, an assessment containing a certification, which shall be provided by the county collector, indicating whether all required personal property taxes have been paid.
(B)
The county assessor shall provide, if requested, proof of assessment for each motor vehicle assessed and proof of said payment information appropriate for motor vehicle registration renewal by mail.
(c)
The Director of the Assessment Coordination Division shall promulgate rules for the administration of this section. The forms and rules promulgated by the director shall apply to all counties in the state.
Amended by Act 2021, No. 278,§ 3, eff. 7/28/2021.
Amended by Act 2019, No. 315,§ 2957, eff. 7/24/2019.
Acts 1989, No. 517, § 1; 1991, No. 291, § 1; 1993, No. 1261, § 1.