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 16 - UTILITIES AND CARRIERS GENERALLY (§§ 26-26-1601 — 26-26-1618) › Section 26-26-1605 - Annual assessment meeting

(a)
(1)
The Tax Division of the Arkansas Public Service Commission shall meet the first Monday in March of each year for the purpose of assessing the property which it is required to assess.
(2)
Before entering upon the discharge of his or her duties, each commissioner shall subscribe to an oath that he or she will well and truly value and assess the property required to be assessed by the division. The oath shall be recorded at length upon a book used by the division for recording the assessments.
(b)
The division shall examine the returns filed of all persons, firms, companies, copartnerships, associations, and corporations required by law to make them and, also, such information as it may have obtained in addition thereto, and shall determine the valuation of the items of property which it is required to value, and shall assess the property at its true and full market or actual value, or such percentage thereof as the division shall have so adopted and ordered.
(c)
In valuing the property of persons, firms, companies, copartnerships, associations, and corporations, the division shall take into consideration the value of all the property of the company as a unit, whether all or only a part of it is within this state.
Acts 1927, No. 129, § 16; Pope's Dig., § 2042; A.S.A. 1947, § 84-604.
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 16 - UTILITIES AND CARRIERS GENERALLY (§§ 26-26-1601 — 26-26-1618) › Section 26-26-1606 - Determination of assessment

(a)
The returns of the persons, firms, companies, copartnerships, associations, and corporations whose assessment is provided for by this subchapter shall not be held to be conclusive as to the value of the property so returned, but the Tax Division of the Arkansas Public Service Commission may make such assessment of the property as it may deem just and equitable.
(b)
The division shall ascertain the value of all property, tangible and intangible, including good will, easements, and franchises, except the right to be a corporation, it being the purpose of this subchapter to include in the valuation every element that adds value to the property.
Acts 1927, No. 129, § 17; Pope's Dig., § 2043; A.S.A. 1947, § 84-605.
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 16 - UTILITIES AND CARRIERS GENERALLY (§§ 26-26-1601 — 26-26-1618) › Section 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.
Acts 1927, No. 129, § 20; Pope's Dig., § 2046; A.S.A. 1947, § 84-608.
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 16 - UTILITIES AND CARRIERS GENERALLY (§§ 26-26-1601 — 26-26-1618) › Section 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.
Acts 1927, No. 129, § 21; Pope's Dig., § 2047; A.S.A. 1947, § 84-609.
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 16 - UTILITIES AND CARRIERS GENERALLY (§§ 26-26-1601 — 26-26-1618) › Section 26-26-1612 - Recording and certification of valuation

(a)
When the Tax Division of the Arkansas Public Service Commission has ascertained the assessed value of the property of any company which it is required to originally assess other than bus lines, motor freight, airlines, water transportation companies, and private car companies, the valuation shall be entered in detail in a record to be kept for that purpose.
(b)
On or before July 15 of each year, it shall be the duty of the division to certify out, through its director or secretary, to the proper official of the respective counties in which is located or operated any property which it is required to assess so much of the value of the property as has been assigned or apportioned to each county and the districts and towns thereof.
(c)
The official shall enter upon the proper record the assessments certified, and neither the county assessor, the county equalization board, nor the county court has authority to change the assessment so certified, and the taxes shall be extended and collection made on the assessment so certified in like manner as extension and collection is made in case of property locally assessed.
Acts 1927, No. 129, § 23; Pope's Dig., § 2049; Acts 1953, No. 388, § 2; 1961, No. 129, § 5; 1980 (2nd Ex. Sess.), No. 3, § 1; A.S.A. 1947, § 84-611.
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 16 - UTILITIES AND CARRIERS GENERALLY (§§ 26-26-1601 — 26-26-1618) › Section 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.
Acts 1927, No. 129, § 25; Pope's Dig., § 2051; A.S.A. 1947, § 84-613.
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 16 - UTILITIES AND CARRIERS GENERALLY (§§ 26-26-1601 — 26-26-1618) › Section 26-26-1614 - Levy and collection of taxes

(a)
(1)
Having ascertained and fixed the taxable value of the tangible and intangible property used or held for use in the operation of each intercounty bus line, intercounty motor freight, airline, or water transportation company, as required by law, the Tax Division of the Arkansas Public Service Commission shall levy and extend against each valuation the average rate of ad valorem levy prevailing throughout this state for the assessment year, and then ten (10) days before the due date, the division shall certify the tax to the Secretary of the Department of Finance and Administration for collection.
(2)
The secretary shall immediately forward by first-class mail a notice showing the assessed valuation, applicable rate of levy, the amount of tax charged, and the due date of the tax charged to each company against which a tax has been extended and so certified.
(b)
(1)
If the taxes are not paid on or before the date on which ad valorem taxes or any part of ad valorem taxes on personal property become delinquent, the secretary shall add a penalty of ten percent (10%) and mail a statement of the tax and penalty to each person, company, or corporation so delinquent.
(2)
(A)
If the tax and penalty are not paid on or before the date on which a county collector may collect taxes by distraint, in lieu of the ten percent (10%) penalty, the secretary shall add to the tax a penalty of twenty-five percent (25%).
(B)
The statement of tax and ten percent (10%) penalty from the secretary shall warn that if the tax and penalty are not paid within the time stated, in lieu of the ten percent (10%) penalty, a penalty of twenty-five percent (25%) will be added.
(c)
(1)
For the purpose of collecting the taxes and penalties, in addition to the powers vested in the secretary for the collection of taxes, the secretary shall have all the powers vested in county collectors for the purpose of collecting delinquent personal property taxes.
(2)
The secretary may petition the Arkansas Public Service Commission for revocation of the certificate or permit of authority issued to the delinquent company to operate in the State of Arkansas.
Amended by Act 2019, No. 910,§ 3688, eff. 7/1/2019.
Acts 1939, No. 119, § 1; 1953, No. 168, § 1; 1961, No. 129, § 7; 1963, No. 131, § 3; 1983, No. 579, § 3; 1983, No. 602, § 3; A.S.A. 1947, § 84-614; Acts 2003, No. 831, § 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 16 - UTILITIES AND CARRIERS GENERALLY (§§ 26-26-1601 — 26-26-1618) › Section 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.
Acts 1939, No. 119, § 3; A.S.A. 1947, § 84-616.
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 16 - UTILITIES AND CARRIERS GENERALLY (§§ 26-26-1601 — 26-26-1618) › Section 26-26-1617 - Time limitation for collection

(a)
(1)
Taxes and penalties certified to the Secretary of the Department of Finance and Administration under §
26-26-1614
shall be collected within ten (10) years from the date of certification to the secretary.
(2)
Taxes and penalties that have not been collected within ten (10) years from the date of certification to the secretary are uncollectible.
(b)
Taxes and penalties that become uncollectible under subsection (a) of this section shall be waived by the secretary.
Added by Act 2021, No. 719,§ 1, eff. 7/28/2021.
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 16 - UTILITIES AND CARRIERS GENERALLY (§§ 26-26-1601 — 26-26-1618) › Section 26-26-1618 - Settlement or compromise of liability

(a)
The Secretary of the Department of Finance and Administration may waive any tax certified under §
26-26-1614
, or any portion of a tax certified under §
26-26-1614
, in the following circumstances:
(1)
There is controversy over the amount of tax due;
(2)
The inability of the taxpayer to pay the tax results from the insolvency of the taxpayer; or
(3)
The taxpayer provides proof of the filing of a bankruptcy or other liquidation, reorganization, or dissolution proceeding by the taxpayer or proof that the tax was discharged in a bankruptcy or other liquidation, reorganization, or dissolution proceeding.
(b)
The secretary may waive any penalty assessed under this chapter on a tax certified to the secretary under §
26-26-1614
, or any portion of a penalty assessed under this chapter, in the following circumstances:
(1)
Upon receipt of a satisfactory explanation of the taxpayer's failure to pay the tax when it came due;
(2)
Upon proof that the failure to pay the tax when it came due resulted from mistake by the taxpayer of either the law or the facts subjecting the taxpayer to the tax;
(3)
Upon proof of insolvency of the taxpayer; or
(4)
Upon proof of the filing of a bankruptcy or other liquidation, reorganization, or dissolution proceeding by the taxpayer or proof that the penalty was discharged in a bankruptcy or other liquidation, reorganization, or dissolution proceeding.
Added by Act 2021, No. 719,§ 1, eff. 7/28/2021.
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 17 - PRIVATE CAR COMPANIES (§§ 26-26-1701 — 26-26-1707) › Section 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.
Acts 1953, No. 167, § 1; 1965, No. 470, § 1; A.S.A. 1947, § 84-624.
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 17 - PRIVATE CAR COMPANIES (§§ 26-26-1701 — 26-26-1707) › Section 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.
Acts 1915, No. 224, § 1; C. & M. Dig., § 10001; Acts 1923, No. 560, § 1; Pope's Dig., § 13751; Acts 1953, No. 167, § 2; A.S.A. 1947, § 84-617.
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 17 - PRIVATE CAR COMPANIES (§§ 26-26-1701 — 26-26-1707) › Section 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.
Acts 1915, No. 224, § 2; C. & M. Dig., § 10002; Acts 1923, No. 560, § 2; Pope's Dig., § 13752; Acts 1953, No. 167, § 3; A.S.A. 1947, § 84-618.
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 17 - PRIVATE CAR COMPANIES (§§ 26-26-1701 — 26-26-1707) › Section 26-26-1704 - Failure to make statements

(a)
If any private car company shall fail or refuse to make and file the statement required by §
26-26-1702
within the time therein prescribed or shall fail or refuse to authorize in writing the use of the information and data submitted by the several railroads in determining its assessment, the Tax Division of the Arkansas Public Service Commission shall proceed to determine and fix the assessment of each car company on the basis of information reported to it by the several railroad companies and other information it may obtain. Each assessed valuation so determined shall be increased by ten percent (10%) as a penalty for failure to file its report, and taxes shall be extended and certified on the increased amount.
(b)
If any railroad shall fail or refuse to make and file the statement as required in §
26-26-1703
, it shall forfeit to the state, as a penalty for the failure or refusal, the sum of five hundred dollars ($500). Any failure or refusal shall be certified by the division to the Attorney General, whose duty it shall be to institute such action as he or she may deem proper for the collection of any penalty.
Acts 1915, No. 224, § 6; C. & M. Dig., § 10006; Acts 1923, No. 560, § 6; Pope's Dig., § 13756; Acts 1953, No. 167, § 4; A.S.A. 1947, § 84-622.
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 17 - PRIVATE CAR COMPANIES (§§ 26-26-1701 — 26-26-1707) › Section 26-26-1705 - Valuation and assessment

(a)
The Tax Division of the Arkansas Public Service Commission, from the statements required by §§
26-26-1702
and
26-26-1703
and other information it may obtain, shall ascertain and fix, as the basis for assessment, a uniform daily average travel of cars of each particular class and the valuation per car of each particular class and, accordingly, the number of cars required to make the total mileage traveled in this state within the year by the cars of each class of each private car company, and the assessed valuation of all cars of each car company.
(b)
When the basis for assessment is determined, written notice shall be forwarded by first-class mail to each car company having filed the report required in §
26-26-1702
, and each company, if dissatisfied with the basis for assessment so fixed, may file written petition for review within ten (10) days from date of the notice.
Acts 1915, No. 224, § 3; C. & M. Dig., § 10003; Acts 1923, No. 560, § 3; Pope's Dig., § 13753; Acts 1953, No. 167, § 5; A.S.A. 1947, § 84-619.
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 17 - PRIVATE CAR COMPANIES (§§ 26-26-1701 — 26-26-1707) › Section 26-26-1706 - Levy of tax, collection, and penalty for delinquency

(a)
The Tax Division of the Arkansas Public Service Commission, having ascertained and fixed the assessed valuation of the cars of each private car company as provided in §
26-26-1705
, shall levy and extend against each valuation the average rate of ad valorem levy prevailing throughout the state for the respective assessment year, this rate to be determined as provided by §
26-26-1615
, whereupon, the division, ten (10) days before due date, shall certify the tax so extended to the Secretary of the Department of Finance and Administration for collection.
(b)
The secretary shall immediately forward by first-class mail to each private car company against which a tax has been extended and so certified a notice showing the assessed valuation, the applicable rate of levy, the amount of tax charged, and the due date thereof.
(c)
(1)
If the taxes are not paid on or before the date on which taxes, ad valorem, or any part thereof, on personal property become delinquent, the secretary shall add a penalty of ten percent (10%) and mail to each company so delinquent a statement of the tax and penalty.
(2)
(A)
If the tax and penalty are not paid on or before the date on which county collectors are authorized to collect taxes by distraint, the secretary shall, in lieu of the ten percent (10%) penalty, add to the tax a penalty of twenty-five percent (25%) and certify the tax and penalty to the Attorney General for collection.
(B)
The secretary's statement of tax and ten percent (10%) penalty shall warn that if the tax and penalty are not paid within the time therein stated, in lieu of the ten percent (10%) penalty, a penalty of twenty-five percent (25%) will be added, and the tax and penalty shall be certified to the Attorney General for collection.
(d)
For the purpose of collecting these taxes and penalties, the secretary or the Attorney General, in addition to the powers in them vested for the collection of taxes, shall have all the powers vested in county collectors for the purpose of collecting delinquent personal property taxes.
Amended by Act 2019, No. 910,§ 3689, eff. 7/1/2019.
Acts 1915, No. 224, § 4; C. & M. Dig., § 10004; Acts 1923, No. 560, § 4; Pope's Dig., § 13754; Acts 1953, No. 167, § 6; A.S.A. 1947, § 84-620.
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 17 - PRIVATE CAR COMPANIES (§§ 26-26-1701 — 26-26-1707) › Section 26-26-1707 - Disposition of taxes and penalties

(a)
(1)
All taxes and penalties collected under the provisions of this subchapter shall be deposited into the State Treasury as trust fund income, to the credit of the Ad Valorem Tax Fund.
(2)
(A)
The Treasurer of State shall annually transmit to the respective county treasurers of the several counties of the state the proportionate part of the fund coming from the source that the assessed value of the single or first main track railroad mileage in his or her respective county bears to the assessed value of the single or first main track railroad mileage in all counties, the ratios to be furnished by the Tax Division of the Arkansas Public Service Commission on request of the Treasurer of State.
(B)
The respective county treasurers shall allocate the amount so received among the several county funds and the school districts and municipalities of his or her county in which is located main track railroad mileage, in the ratio that millage taxes payable to each on the assessed value of single or first main track railroad mileage for the respective assessment year, when separately computed, bears to the total millage taxes payable to all such funds, districts, and municipalities from this source, when separately computed.
(b)
(1)
So long as any agency of this state has the function or is charged with the duty of making audits of the records and accounts of the officers and employees of counties, municipalities, or school districts, or so long as any agency of this state has the function or is charged with the duty of assessing the property referred to in this subchapter, or so long as any agency of this state has the function or is charged with the duty of furnishing guidance, instruction, and assistance to the county assessor in the performance of his or her duties, then the aggregate total amount expended by this state in the performance and carrying out of the functions and duties indicated shall be a proper charge against the taxes and penalties credited to the fund under subsection (a) of this section.
(2)
It shall be the duty of the Chief Fiscal Officer of the State to annually determine the amount of these costs and to certify to the Treasurer of State the amount that the aggregate of the taxes and penalties exceeds these costs in order that the excess may be transmitted to the respective county treasurers as provided in this section.
Acts 1953, No. 167, § 7; 1965, No. 470, § 2; A.S.A. 1947, § 84-623.
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 18 - CABLE TELEVISION SYSTEMS (§§ 26-26-1801 — 26-26-1803) › Section 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.
Acts 1975, No. 175, § 3; A.S.A. 1947, § 84-103.2.
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 18 - CABLE TELEVISION SYSTEMS (§§ 26-26-1801 — 26-26-1803) › Section 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.
Acts 1975, No. 175, § 4; A.S.A. 1947, § 84-103.3.
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 18 - CABLE TELEVISION SYSTEMS (§§ 26-26-1801 — 26-26-1803) › Section 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.
Amended by Act 2019, No. 315,§ 2958, eff. 7/24/2019.
Acts 1975, No. 175, § 2; A.S.A. 1947, § 84-103.1.
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 19 - UNIFORM SYSTEM OF REAL PROPERTY ASSESSMENT (§§ 26-26-1901 — 26-26-1911) › Section 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.
Acts 1999, No. 1185, § 10.
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 19 - UNIFORM SYSTEM OF REAL PROPERTY ASSESSMENT (§§ 26-26-1901 — 26-26-1911) › Section 26-26-1902 - Reappraisal

(a)
Except as provided in subsection (b) of this section, each county shall appraise all market value real estate normally assessed by the county assessor at its full and fair market value every four (4) years.
(b)
In order to reach a substantially equal number of counties undergoing reappraisal each year, the Director of the Assessment Coordination Division may grant an exception to the requirements under subsection (a) of this section to allow a county to temporarily remain on a reappraisal cycle of three (3) or five (5) years.
(c)
[Repealed.]
Amended by Act 2023, No. 139,§ 2, eff. 8/1/2023.
Amended by Act 2013, No. 1520,§ 2, eff. for assessment years beginning on or after January 1, 2014.
Acts 1999, No. 1185, § 1; 2001, No. 1058, § 1; 2005, No. 2259, § 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 19 - UNIFORM SYSTEM OF REAL PROPERTY ASSESSMENT (§§ 26-26-1901 — 26-26-1911) › Section 26-26-1903 - Criteria for reappraisal

The Assessment Coordination Division shall determine which counties shall be required to complete reappraisals in the years stated in §
26-26-1902(b)
, based on the following criteria:
(1)
The length of time since the last countywide reappraisal;
(2)
The level and quality of assessment within the county;
(3)
The parcel counts within each county; and
(4)
The cost of reappraisal.
Acts 1999, No. 1185, § 2; 2001, No. 1058, § 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 19 - UNIFORM SYSTEM OF REAL PROPERTY ASSESSMENT (§§ 26-26-1901 — 26-26-1911) › Section 26-26-1904 - Objectives

The objectives of this subchapter are as follows:
(1)
To establish and promote a uniform system of real property assessments within each county of the state and among the counties;
(2)
To provide for the certification of appraisers who perform services under this subchapter and to assure that each has the training determined by the Assessment Coordination Division to be necessary to perform accurate estimations of the valuation of market-value real property and to conduct countywide reappraisals which are of a high quality to aid the state in its realization of the objectives of this subchapter;
(3)
To establish planning and quality assurance guidelines in each county to ensure that all laws and regulations are met, standards of appraisal accuracy are maintained, work is finished on time, and staff and resources are used wisely;
(4)
To furnish materials to aid appraisers in assessing real property;
(5)
To pay the costs and expenses of reappraisals as determined by the division to be necessary, prudent, and reasonable in the implementation of this subchapter; and
(6)
To ensure that all funds expended by the state for reappraisal services are monitored by the division and only that progress and performance of those services as measured by the division to be within the guidelines established by the division are to be compensated by the state.
Acts 1999, No. 1185, § 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 19 - UNIFORM SYSTEM OF REAL PROPERTY ASSESSMENT (§§ 26-26-1901 — 26-26-1911) › Section 26-26-1906 - Computer-assisted mass appraisal systems

(a)
County assessors or those otherwise responsible for the valuation of real property for assessment purposes shall employ computer-assisted mass appraisal systems approved by the Assessment Coordination Division.
(b)
Information stored in the electronic database used in the computer-assisted mass appraisal system shall include, but not be limited to, pertinent physical characteristics and historical sales prices of each property in the county.
(c)
The division shall have access to view and obtain the data stored in each county's computer-assisted mass appraisal system via common-use technologies as determined by the division, including without limitation:
(1)
The internet;
(2)
Network technologies;
(3)
Phone line and modem technologies;
(4)
Compact disk technologies;
(5)
Magnetic tape technologies; or
(6)
Other similar common-use technologies.
Acts 1999, No. 1185, § 5; 2007, No. 685, § 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 19 - UNIFORM SYSTEM OF REAL PROPERTY ASSESSMENT (§§ 26-26-1901 — 26-26-1911) › Section 26-26-1907 - Arkansas Real Property Reappraisal Fund

(a)
(1)
There is created a fund to be known as the "Arkansas Real Property Reappraisal Fund".
(2)
The proceeds of the fund shall be used to pay counties and professional reappraisal companies for the reappraisal of real property required by this subchapter and shall be in lieu of real property reappraisal funding by the local taxing units in each county of this state.
(b)
For cause and after an opportunity for a hearing, the Director of the Assessment Coordination Division may suspend or terminate the contract of any appraisal firm or county.
(c)
(1)
The fund proceeds shall be distributed monthly, except when there is a determination by the division that proper reappraisal procedures established by the division are not being followed.
(2)
(A)
(i)
Upon a finding by the division that proper reappraisal procedures are not being followed, the county assessor or contractor shall be notified that the reappraisal is out of compliance with accepted guidelines as established in this subchapter and rules enacted pursuant to this subchapter.
(ii)
The division shall notify the county assessor or contractor in writing that the county assessor or contractor has thirty (30) days in which to bring the reappraisal into compliance.
(B)
If there is a further finding that proper reappraisal procedures are not being followed, the contract shall be promptly terminated and the division shall negotiate another contract and reappraisal management plan for the completion of the reappraisal project.
(d)
Based on its expertise and the criteria and requirements set forth in this subchapter, the division shall establish by rule the findings that indicate proper reappraisal procedures are not being followed.
(e)
At the end of each countywide reappraisal, the division shall issue a report of the status of the county.
(f)
Reappraisal funding under this section may be withheld and forfeited under §
26-80-101(b)(4)(A)
.
Amended by Act 2013, No. 1135,§ 2, eff. 8/16/2013.
Acts 1999, No. 1185, § 6; 2001, No. 1553, § 57.
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 19 - UNIFORM SYSTEM OF REAL PROPERTY ASSESSMENT (§§ 26-26-1901 — 26-26-1911) › Section 26-26-1908 - Applicability of relation to ad valorem tax

The provisions of §§
26-26-401
-
26-26-409
and
26-26-410
[repealed] relative to the adjustment or rollback of millage levied for ad valorem tax purposes shall be applicable when a countywide reappraisal of property is completed as provided in this subchapter.
Acts 1999, No. 1185, § 7.
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 19 - UNIFORM SYSTEM OF REAL PROPERTY ASSESSMENT (§§ 26-26-1901 — 26-26-1911) › Section 26-26-1909 - Relation to previous requirements

Implementation of this subchapter does not relieve a county of any previous requirement for a reappraisal.
Acts 1999, No. 1185, § 8.
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 19 - UNIFORM SYSTEM OF REAL PROPERTY ASSESSMENT (§§ 26-26-1901 — 26-26-1911) › Section 26-26-1910 - Scope

The provisions of this subchapter shall not affect either the duties of the county equalization board or the county assessor's duties in relation to the assessment of personal property or any other responsibilities of the county assessors not directly addressed in this subchapter.
Acts 1999, No. 1185, § 9.
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 19 - UNIFORM SYSTEM OF REAL PROPERTY ASSESSMENT (§§ 26-26-1901 — 26-26-1911) › Section 26-26-1911 - Division authority

The Assessment Coordination Division shall promulgate rules for the implementation of this subchapter.
Amended by Act 2019, No. 315,§ 2959, eff. 7/24/2019.
Acts 1999, No. 1185, § 11.
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 27 - EQUALIZATION OF ASSESSMENTS (§§ 26-27-201 — 26-27-325) › Subchapter 2 - STATE EQUALIZATION BOARD (§§ 26-27-201 — 26-27-204) › Section 26-27-201 - Authority

(a)
The Arkansas Public Service Commission shall equalize the assessment of property throughout the state.
(b)
For this purpose, in addition to the powers and duties conferred on the commission, it shall have power to equalize the assessment of all property in this state between districts, cities, and townships of the same county, between the different counties of this state, and of the property assessed by the commission in the first instance.
Amended by Act 2023, No. 365,§ 85, eff. 7/1/2023.
Acts 1927, No. 129, § 31; Pope's Dig., § 2057; A.S.A. 1947, § 84-714.
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 27 - EQUALIZATION OF ASSESSMENTS (§§ 26-27-201 — 26-27-325) › Subchapter 2 - STATE EQUALIZATION BOARD (§§ 26-27-201 — 26-27-204) › Section 26-27-202 - Meeting

(a)
The Arkansas Public Service Commission shall meet on the first Monday in October of each year for the purpose of equalizing the taxable valuation of all real or personal property.
(b)
The commission shall:
(1)
Examine and compare the returns of the assessment of property in the counties of this state;
(2)
Summon and hear witnesses and make or cause to be made investigation relative thereto; and
(3)
Proceed to equalize the property, so that all the taxable property throughout this state shall be assessed uniformly at its true and full market or actual value, or at such percentage as has been duly certified by the commission.
Amended by Act 2023, No. 365,§ 86, eff. 7/1/2023.
Acts 1927, No. 129, § 31; Pope's Dig., § 2057; A.S.A. 1947, § 84-714.
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 27 - EQUALIZATION OF ASSESSMENTS (§§ 26-27-201 — 26-27-325) › Subchapter 2 - STATE EQUALIZATION BOARD (§§ 26-27-201 — 26-27-204) › Section 26-27-204 - Order of adjustment

(a)
A record of the proceedings of the Arkansas Public Service Commission shall be kept by the secretary thereof.
(b)
(1)
A certified copy of the record or such part thereof as affects his or her county shall, on or before the third Monday in November, be furnished the county clerk of each county in which property, the assessed valuation of which has been ordered by the commission increased or reduced, is situated.
(2)
In carrying out the order of the commission, the county clerk shall add to or deduct from the valuation of any property, as adjusted by the local assessment and equalization officials, such percentage or amount as the commission might so order and shall enter the adjusted or equalized valuation in the proper record and extend taxes thereon.
Amended by Act 2023, No. 365,§ 88, eff. 7/1/2023.
Acts 1927, No. 129, § 33; Pope's Dig., § 2059; A.S.A. 1947, § 84-716.
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 27 - EQUALIZATION OF ASSESSMENTS (§§ 26-27-201 — 26-27-325) › Subchapter 3 - COUNTY EQUALIZATION BOARDS (§§ 26-27-301 — 26-27-325) › Section 26-27-301 - Creation

(a)
There is created a county equalization board in each county of this state to be selected in the manner provided by §§
26-27-302
-
26-27-305
.
(b)
The county equalization boards shall have all the powers and authority, and perform all of the duties which are conferred by law on the boards in this state.
Acts 1955, No. 230, § 2; A.S.A. 1947, § 84-701.
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 27 - EQUALIZATION OF ASSESSMENTS (§§ 26-27-201 — 26-27-325) › Subchapter 3 - COUNTY EQUALIZATION BOARDS (§§ 26-27-301 — 26-27-325) › Section 26-27-302 - Qualifications

The county equalization board of each county shall be composed of qualified electors of the county who have owned real property in the county for at least one (1) year.
Amended by Act 2017, No. 162,§ 1, eff. 8/1/2017.
Acts 1955, No. 230, § 3; 1957, No. 235, § 1; 1977, No. 287, § 1; A.S.A. 1947, § 84-702; Acts 1999, No. 1326, § 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 27 - EQUALIZATION OF ASSESSMENTS (§§ 26-27-201 — 26-27-325) › Subchapter 3 - COUNTY EQUALIZATION BOARDS (§§ 26-27-301 — 26-27-325) › Section 26-27-303 - Composition

(a)
The county equalization board of each county shall consist of five (5) members.
(b)
However, in counties having a population in excess of seventy-nine thousand (79,000) persons, according to the most recent federal decennial census, the county equalization board may consist of nine (9) members.
Acts 1955, No. 230, § 3; 1957, No. 235, § 1; 1977, No. 287, § 1; A.S.A. 1947, § 84-702; Acts 1995, No. 891, § 1; 1999, No. 1326, § 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 27 - EQUALIZATION OF ASSESSMENTS (§§ 26-27-201 — 26-27-325) › Subchapter 3 - COUNTY EQUALIZATION BOARDS (§§ 26-27-301 — 26-27-325) › Section 26-27-305 - Terms of office - Vacancies

(a)
The terms of office of the members of the county equalization boards shall be staggered as follows:
(1)
(A)
In those counties having a county equalization board composed of five (5) members, the members shall serve three-year staggered terms of office, with each expiring term to expire on the first Monday of June of each year, or until his or her successor is selected or appointed and qualified.
(B)
However, on the first Monday in July, 1999, the terms of the present members of each county equalization board with three (3) or five (5) members shall expire and new members shall be appointed as is provided by law, and within thirty (30) days thereafter, the five (5) new members shall meet and determine by lot their respective staggered terms in such a manner that one (1) member's term should expire one (1) year thereafter, two (2) members' terms should expire two (2) years thereafter, and two (2) members' terms should expire three (3) years thereafter; and
(2)
(A)
In those counties having a county equalization board composed of nine (9) members, the members shall serve three-year staggered terms of office, with each expiring term to expire on the first Monday of June of each year, or until his or her successor is selected or appointed and qualified.
(B)
However, on the first Monday in July, 1999, the terms of the present members of each county equalization board with nine (9) members shall expire and new members shall be appointed as is provided by law, and within thirty (30) days thereafter, the new members shall meet and determine by lot their respective staggered terms in such a manner that the terms of three (3) members each should expire one (1), two (2), and three (3) years, respectively, thereafter.
(b)
(1)
Upon the expiration of a member's term under the provisions of this section, the successor member shall be appointed or selected for a three-year term or until his or her successor is selected or appointed and qualified.
(2)
Upon the expiration of the term of any member of any county equalization board or upon the vacancy of a membership of any county equalization board, the member to fill the vacancy shall be selected by the same group, either the directors of the several districts of the county, the members of the city and town councils of the cities and incorporated towns in the county, the county judge, or the county quorum court that made the selection of the member whose term has expired or has been vacated.
Acts 1955, No. 230, §§ 3, 5; 1957, No. 235, §§ 1, 2; 1977, No. 287, § 1; A.S.A. 1947, §§ 84-702, 84-702.2; Acts 1999, No. 1326, § 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 27 - EQUALIZATION OF ASSESSMENTS (§§ 26-27-201 — 26-27-325) › Subchapter 3 - COUNTY EQUALIZATION BOARDS (§§ 26-27-301 — 26-27-325) › Section 26-27-306 - Oath of members

(a)
Each member of a county equalization board, before entering upon the discharge of his or her duties, shall take the oath of office prescribed in Arkansas Constitution, Article 19, § 20, and further, that he or she will fearlessly, impartially, and faithfully equalize the assessed value of all property assessed and subject to taxation.
(b)
The oath shall be subscribed and sworn to by each member of the county equalization board before the county clerk, and the county clerk shall make it a matter of record in his or her office.
Acts 1929, No. 172, § 25; Pope's Dig., § 13643; A.S.A. 1947, § 84-705.
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 27 - EQUALIZATION OF ASSESSMENTS (§§ 26-27-201 — 26-27-325) › Subchapter 3 - COUNTY EQUALIZATION BOARDS (§§ 26-27-301 — 26-27-325) › Section 26-27-307 - Secretary of board

(a)
The county clerk or his or her designee shall serve as secretary of the county equalization board of his or her county and shall keep a complete and accurate journal of its proceedings and perform such other duties as may be by law required by the county equalization board.
(b)
In addition, within ten (10) days after the appointment of the county equalization board for the county clerk's county, the county clerk or his or her designee shall file from time to time with the Assessment Coordination Division a statement showing the name and address of each member of the county equalization board.
(c)
When any change in the personnel of the county equalization board is made, the county clerk shall immediately so advise the Arkansas Public Service Commission.
Acts 1929, No. 172, § 23; Pope's Dig., § 13641; A.S.A. 1947, § 84-703; Acts 2003, No. 202, § 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 27 - EQUALIZATION OF ASSESSMENTS (§§ 26-27-201 — 26-27-325) › Subchapter 3 - COUNTY EQUALIZATION BOARDS (§§ 26-27-301 — 26-27-325) › Section 26-27-308 - Compensation

(a)
The members of the county equalization board and the secretary thereof of the counties of this state shall receive for their services an amount to be fixed by the county quorum court of the county.
(b)
All compensation, together with expenses necessarily incurred by reason of official action of the county equalization board, shall be audited and paid by the county as other claims against the county are audited and paid.
Acts 1929, No. 172, § 24; Pope's Dig., § 13642; Acts 1953, No. 10, § 4; 1961, No. 485, § 1; 1969, No. 245, § 1; 1977, No. 481, § 1; A.S.A. 1947, § 84-704.