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 25 - LEVY OF TAXES (§§ 26-25-101 — 26-25-108) › Section 26-25-105 - Objections to levy

(a)
(1)
Any person having real or personal property assessed for taxation may appear in person or by attorney before the county court, at the time of the levy of taxes by it, or at the succeeding term thereafter, and by petition or remonstrance, object to the levy of any specific tax for illegality, and may by sworn petition, set forth and show any facts upon which the illegality rests.
(2)
If the petition is based upon facts, it shall be the duty of the county court to determine both the law and the facts presented, and for that purpose, it shall hear any testimony offered.
(3)
If the county court should rule against the objection so presented, the party objecting to the levy may appeal from the ruling to the circuit court of the county. Upon giving bond within ten (10) days, with good and sufficient security, in double the amount of specific tax levied upon the property of the party objecting, subject to the approval of the circuit court, and conditioned for the payment of the tax, should it be decided to have been lawfully levied, it shall operate as a supersedeas of the collection of the tax.
(b)
(1)
The bond shall not operate to prevent the tax being placed upon the tax book.
(2)
The bond shall be given to the State of Arkansas.
(3)
In the event the levy shall finally be declared illegal, the judgment shall operate as an acquittal to the county collector and his or her securities for the noncollection of the tax.
(4)
If the tax is finally declared legal, the county collector shall immediately proceed to collect it as in other cases, or by action on the appeal bond.
(5)
Any taxpayer feeling himself or herself aggrieved by any such levy may, at any time before the returning of delinquent taxes by the county collector for that year, appeal as provided in this section.
(6)
Any person interested in the levy of the tax may resist the petition to prevent a levy, either before the county court or in the circuit court on appeal.
(7)
In all cases where an appeal is taken, the county clerk shall enter on the tax books, opposite the name of the party, tract, or lot of land, the supersedeas of the specific tax.
(c)
(1)
The county court shall employ counsel to attend before it at the hearing, and, should it be appealed to the circuit court, the prosecuting attorney and, if to the Supreme Court, the Attorney General, shall appear in the interest and behalf of the levy of the tax.
(2)
The real or personal property upon which the illegal specific tax as alleged to have been levied shall not be withheld from sale on account of any taxes for any purpose due or to become due upon it and which has not been paid as provided by law, and against the collection of which no petition has been filed.
Acts 1883, No. 114, § 12, p. 199; C. & M. Dig., §§ 9870-9872; Pope's Dig., §§ 13619-13621; A.S.A. 1947, § 84-306.
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 25 - LEVY OF TAXES (§§ 26-25-101 — 26-25-108) › Section 26-25-106 - Use of voluntary tax for other purposes

(a)
Whenever the electors of any county of this state may levy a voluntary tax, it shall be unlawful for the county judge, the county court, or any other county official to use or allocate any moneys derived from any voluntary tax for purposes other than for which it was levied and collected.
(b)
Any county official violating the provisions of this section shall, upon conviction, be removed from office.
Acts 1967, No. 423, §§ 1, 2; A.S.A. 1947, §§ 84-308, 84-309.
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 25 - LEVY OF TAXES (§§ 26-25-101 — 26-25-108) › Section 26-25-107 - Ordinance

(a)
(1)
Every city or county that adopts an ordinance levying a local sales and use tax which is collected by the Secretary of the Department of Finance and Administration shall submit the ordinance to the secretary at least forty-five (45) days prior to the election on the levy.
(2)
The secretary shall review the ordinance to determine if the proposed levy complies with all statutory requirements and limitations, including a separate levy of the sales and use tax, and an authorized sales or use tax rate.
(b)
(1)
The secretary shall approve or reject the ordinance and provide written notice to the city or county within fifteen (15) days of receipt of the ordinance.
(2)
(A)
If the ordinance is rejected, the secretary shall note the defects.
(B)
If the ordinance is rejected and the city or county fails to correct the noted defects, any tax levied by the defective ordinance shall not be collected by the secretary.
(c)
Whenever a special election is called for the purpose of submitting an initiated measure which levies a city or county sales and use tax to be collected by the secretary, the county board of election commissioners shall submit the initiated measure to the secretary and the provisions of subsections (a) and (b) of this section shall apply.
(d)
No ordinance or initiated measure shall be deemed invalid because of the failure to submit the ordinance or measure to the secretary or to use a sample form, and such failure shall not constitute a cause of action to invalidate an ordinance or initiated measure.
Amended by Act 2019, No. 910,§ 3682, eff. 7/1/2019.
Acts 1999, No. 1289, § 1; 2007, No. 181, § 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 25 - LEVY OF TAXES (§§ 26-25-101 — 26-25-108) › Section 26-25-108 - Sample forms and ordinances

(a)
The Arkansas Municipal League, the Association of Arkansas Counties, and the Department of Finance and Administration may jointly develop sample forms and ordinances for levying local sales and use taxes which comply with all statutory requirements and limitations.
(b)
The sample forms and ordinances will be reviewed regularly in order to comply with changes in the law.
Acts 1999, No. 1289, § 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 1 - GENERAL PROVISIONS (§ 26-26-101) › Section 26-26-101 - Attorney General as chief counsel in tax assessment review

(a)
When any person, firm, company, copartnership, association, or corporation whose property is required by law to be assessed for ad valorem taxation by the Tax Division of the Arkansas Public Service Commission shall file a petition with the Arkansas Public Service Commission or the Arkansas Transportation Commission [abolished] seeking review of the assessment, the chair of the commission having jurisdiction over the review shall, within ten (10) days of the filing of the petition, give notice to the Attorney General.
(b)
(1)
Upon receipt of notice from the Arkansas Public Service Commission or the Arkansas Transportation Commission [abolished] that a person, firm, company, copartnership, association, or corporation whose property is required by law to be assessed for ad valorem taxation by the division has filed a petition for review of the assessment, the Attorney General shall undertake legal representation of the division and shall serve as chief counsel for the division during the pendency of the review before the commission having jurisdiction of the matter.
(2)
The Attorney General shall be assisted by the division's legal counsel and on appeals to the Arkansas Transportation Commission [abolished] by the Arkansas Transportation Commission's [abolished] legal counsel.
(3)
If any assessment made by the division is modified on review by order of the commission having jurisdiction of the matter, the Attorney General, after consulting with the administrator of the division, shall be empowered to appeal the commission order to the Pulaski County Circuit Court and shall continue to serve as chief counsel for the division during the appellate process, with the authority to appeal subsequent court orders.
Acts 1980 (2nd Ex. Sess.), No. 5, §§ 1, 2; A.S.A. 1947, §§ 84-490, 84-491.
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 2 - PENALTIES AND OFFENSES GENERALLY (§§ 26-26-201 — 26-26-202) › Section 26-26-201 - Delinquent assessments

(a)
(1)
(A)
There shall be a penalty of ten percent (10%) of all taxes due on all persons and property delinquent in assessment.
(B)
Where the penalty of ten percent (10%) of the amount of all taxes due shall amount to less than one dollar ($1.00), the penalty shall be arbitrarily fixed at one dollar ($1.00).
(2)
(A)
All persons and property not listed for assessment with the county assessor on or before May 31 of the year in which the assessment is required, as provided by this chapter, shall be deemed to be delinquent in assessment, and the county assessor shall so designate it on his or her records that the county clerk may know each item of property and all persons so delinquent.
(B)
It shall be the duty of the county officer designated by the county quorum court under §
26-28-102
to affix and extend the penalty provided in this section against each item of property and all persons delinquent in assessment.
(3)
The penalty shall be collected by the county collector and shall be paid into the county general fund.
(b)
Between January 1 and June 5 of each year, each county assessor shall file with the Treasurer of State a sworn statement that he or she will comply with subsection (a) of this section. If a county assessor fails to file the statement by June 5, then the Treasurer of State shall withhold county turnback to that county until the statement is received by the Treasurer of State.
(c)
If the neglect is willful, the delinquent shall be deemed guilty of a misdemeanor and shall be fined in any sum not more than one thousand dollars ($1,000).
(d)
(1)
In addition to the penalties for not assessing, delinquent persons shall be required to pay an additional fifty cents (50¢) for each list, which shall be utilized by the county assessor to help pay for the expense of assessing property, subject to appropriation by the quorum court.
(2)
This additional sum shall be collected by the county collector in the usual manner and paid into the assessor's late assessment fee fund established on the books of the county treasurer.
(3)
Moneys in the assessor's late assessment fee fund shall be allowed to accumulate and the fees collected shall not be used in the final tax settlement proration for the costs of operating the assessor's office.
Amended by Act 2017, No. 161,§ 1, eff. 8/1/2017.
Acts 1919, No. 147, § 7; C. & M. Dig., § 9898; Acts 1929, No. 111, §§ 11, 12; 1929, No. 172, § 11; Pope's Dig., §§ 13635, 13636, 13661; A.S.A. 1947, §§ 84-438 -- 84-440; Acts 1987, No. 153, § 1; 1991, No. 860, § 1; 2011, No. 617, § 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 2 - PENALTIES AND OFFENSES GENERALLY (§§ 26-26-201 — 26-26-202) › Section 26-26-202 - Refusal to give name or description of property

(a)
It shall be unlawful for any person to refuse to give the county assessor or the appointed deputy his or her name and a complete and accurate description of his or her personal and real property, together with the location and value of it.
(b)
Any person so refusing, upon conviction, shall be guilty of a violation and shall be fined in any sum not less than ten dollars ($10.00) and not more than twenty-five dollars ($25.00).
Acts 1929, No. 172, § 14; Pope's Dig., § 13665; A.S.A. 1947, § 84-443; Acts 2005, No. 1994, § 165.
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 3 - ADMINISTRATION GENERALLY (§§ 26-26-301 — 26-26-311) › Section 26-26-301 - Duties of officers

(a)
All duties imposed by this subchapter on all state and county officers are declared to be mandatory, and any officer who neglects, fails, or refuses to perform any such duty shall be subject to removal from office and liable on his or her official bond for such neglect, failure, or refusal.
(b)
(1)
Upon the refusal or failure of any state officer to perform any duty imposed upon him or her under the provisions of this subchapter, any citizen of the state may, and the Attorney General shall, institute in the proper court mandamus proceedings to compel the state officer to perform his or her duties.
(2)
Upon the refusal or failure of any county officer to perform any duty imposed upon him or her under the provisions of this subchapter, any citizen of the county may, and the prosecuting attorney of the district including such county shall, institute in the proper court mandamus proceedings to compel the county officer to perform his or her duties.
Acts 1955, No. 153, § 13; A.S.A. 1947, § 84-478.
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 3 - ADMINISTRATION GENERALLY (§§ 26-26-301 — 26-26-311) › Section 26-26-302 - Assessment records to be kept current

(a)
It shall be the duty of each county assessor to keep his or her appraisal and assessment data and records current by securing the necessary field data and making changes in valuations as changes occur in land use and improvements, and as errors are discovered and corrected, so that his or her records will at all times show the valuation of property in accordance with the provisions of this subchapter.
(b)
Whenever land assessed on an acreage basis is subdivided into lots, the land shall be reassessed on the basis of lots, and whenever land is rezoned for a different use, the land shall be reassessed on the basis of its new classification.
Acts 1955, No. 153, § 6; A.S.A. 1947, § 84-475.
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 3 - ADMINISTRATION GENERALLY (§§ 26-26-301 — 26-26-311) › Section 26-26-303 - Percentage of value to be used in appraisal

(a)
The appraisal and assessment shall be according to value as required by Arkansas Constitution, Article 16, Section 5.
(b)
The percentage of true and full market or actual value to be used in the appraisal and assessment shall be fixed and certified by the Arkansas Public Service Commission as provided by §
26-24-104
.
(c)
Until and unless a budget system is adopted with provisions for eliminating excessive and illegal tax rates and expenditures, the commission shall not fix and certify a percentage of true and full market or actual value in excess of twenty percent (20%).
Acts 1955, No. 153, § 4; A.S.A. 1947, § 84-476.
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 3 - ADMINISTRATION GENERALLY (§§ 26-26-301 — 26-26-311) › Section 26-26-306 - Countywide reappraisal of property

(a)
Any countywide valuation review program begun in accordance with the requirements of §
26-26-305
[repealed] shall be deemed to be a countywide reappraisal of property pursuant to directive of law enacted by the General Assembly.
(b)
Any county which has begun but has not completed a countywide valuation review program in accordance with the requirements of §
26-26-305
[repealed] or otherwise on March 26, 1997, shall direct that a countywide reappraisal of property be completed, using, in part, valuations determined through the valuation review program for each parcel of taxable property reviewed to date.
(c)
The provisions of §
26-26-401
et seq. relative to the adjustment or rollback of millage levied for ad valorem tax purposes shall be applicable where a countywide reappraisal of property is completed as provided in this section.
(d)
Any county which has begun but has not completed a countywide valuation review program in accordance with the requirements of §
26-26-305
[repealed] or otherwise on March 26, 1997, shall suspend the valuations determined through the valuation review program and use the valuations which were applicable prior to the valuation adjustments pending the completion of the countywide reappraisal.
(e)
Ad valorem taxes which are due and owing on March 26, 1997, shall continue to be due and owing and shall not be affected by the terms of this section.
Acts 1997, No. 836, § 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 3 - ADMINISTRATION GENERALLY (§§ 26-26-301 — 26-26-311) › Section 26-26-307 - Completion of reappraisal - Suspension of penalties

(a)
When there is a countywide reappraisal of property for ad valorem tax purposes in any county, which reappraisal is conducted over a period of two (2) or more years, taxes shall not be assessed on the basis of the reappraised value of any property in the county until all taxable property in the county has been reappraised. When a countywide reappraisal of property is completed in any county and taxes are first assessed on the newly reappraised values, the provisions of Arkansas Constitution, Amendment 59, and §
26-26-401
et seq. relative to the adjustment or rollback of millage levied for ad valorem tax purposes shall be applicable.
(b)
Provided that newly discovered real property, new construction and improvements to real property, and personal property, shall be listed, appraised and assessed as otherwise provided by law until the countywide reappraisal of property is completed.
(c)
No county which is conducting a comprehensive countywide reappraisal of property for ad valorem tax purposes which is in progress on the third Monday in November in any year, or any municipality or school district therein, shall be subject to any penalties provided in §
26-26-304
for such fiscal year if the following requirements are met:
(1)
The reappraisal meets the requirements of §
26-26-401
; and
(2)
The reappraisal is conducted in accordance with a plan which has been approved by the Assessment Coordination Division and provides that the reappraisal will be completed within twenty-four (24) months following the date of such approval.
Acts 1997, No. 836, § 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 3 - ADMINISTRATION GENERALLY (§§ 26-26-301 — 26-26-311) › Section 26-26-308 - Rules

The Assessment Coordination Division shall promulgate appropriate rules to carry out the provisions of §§
26-26-306
and
26-26-307
and this section.
Amended by Act 2019, No. 315,§ 2954, eff. 7/24/2019.
Acts 1997, No. 836, § 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 3 - ADMINISTRATION GENERALLY (§§ 26-26-301 — 26-26-311) › Section 26-26-311 - Appraisal completion on the date the county collector's books are open for collection on the newly appraised value

(a)
For purposes of Arkansas Constitution, Amendment 79, and any laws of this state referencing countywide reappraisals of property for property taxation purposes, a countywide reappraisal of property shall be deemed to have been completed on the date that the county collector's books are open for collection on the newly appraised values.
(b)
This section does not prohibit any increases allowed by the Arkansas Constitution.
Acts 2001, No. 204, § 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 4 - ADJUSTMENT OF TAXES (§§ 26-26-401 — 26-26-410) › Section 26-26-401 - Applicability

The provisions of this subchapter relative to the adjustment or rollback of millage levied for ad valorem tax purposes shall be applicable only where there is a countywide or statewide reappraisal of property:
(1)
Pursuant to court order;
(2)
Pursuant to directive of law enacted by the General Assembly;
(3)
When the reappraisal is initiated by the county assessor, the county equalization board, by directive of the county quorum court, or upon request of one (1) or more taxing units of a county, and is determined and certified by the Assessment Coordination Division as constituting a comprehensive countywide reappraisal; or
(4)
When ordered by or implemented by a county pursuant to a directive of the division or its successor agency.
Acts 1981, No. 848, § 8; A.S.A. 1947, § 84-493.7.
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 4 - ADJUSTMENT OF TAXES (§§ 26-26-401 — 26-26-410) › Section 26-26-403 - Certification of assessed value data

(a)
In the base year of an approved countywide reassessment program, the county clerk shall certify the assessed value by taxing unit after the county equalization board hearings and county court hearings, on the first Monday in November.
(b)
On or before the second Monday in November of the base year, the county clerk shall report to the governing body of each taxing unit the following completed form, accurately listing the required data on each line:
Base Year Certification of Assessment Data on Real Estate
COUNTY:
_____________________________________
TAXING UNIT:
_____________________________________
DATE:
_____________________________________
1. Total Assessment
_____________________________________
2. Total Newly Discovered Property List
_____________________________________
3. Total Taxes Certified for Collection
_____________________________________
4. Millage Levy for Maintenance and Operations
_____________________________________
5. Millage Levy for Bonds or Debt Service
_____________________________________
_____________________________________
_____________________________________
_____________________________________
_____________________________________
County Clerk Certification:
_____________________________________
Signature
Acts 1981, No. 848, § 2; A.S.A. 1947, § 84-493.1; Acts 2003 (2nd Ex. Sess.), No. 28, § 4; 2003 (2nd Ex. Sess.), No. 105, § 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 4 - ADJUSTMENT OF TAXES (§§ 26-26-401 — 26-26-410) › Section 26-26-408 - Implementation of millage rollback in fringe school districts - Definition

(a)
As used in this section, "fringe school districts" means those school districts whose boundaries extend across one (1) or more county lines.
(b)
When there is a statewide or countywide reappraisal of property for ad valorem tax purposes pursuant to court order or pursuant to law enacted by the General Assembly, the millage rollback for fringe school districts will be implemented as follows: That part of the school district in a county reappraised first will be rolled back in accordance with procedures prescribed in this subchapter, and taxes will be levied at that millage rate until such time as a similar reappraisal is completed in the other counties in which the school district lies and the millage in those counties is rolled back in accordance with this subchapter at which time the rolled back millage for the first part of the school district that has been reappraised and the rolled back millage for each succeeding part of the school district that has been reappraised shall be averaged, weighted by the percentage of the total assessment of the school district that each part consists of in order to create a weighted average millage, and thereafter the weighted average millage for the school district will be the millage rate levied in the whole school district.
Acts 1981, No. 848, § 7; A.S.A. 1947, § 84-493.6.
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 4 - ADJUSTMENT OF TAXES (§§ 26-26-401 — 26-26-410) › Section 26-26-409 - Rules and regulations

The various state agencies having authority and responsibility with respect to the implementation of the provisions of Arkansas Constitution, Amendment 59, and the provisions of this subchapter or any other laws enacted to carry out the purpose and intent of Arkansas Constitution, Amendment 59, are authorized and directed to adopt appropriate rules, regulations, and guidelines to assure that the intent and purpose of Arkansas Constitution, Amendment 59, and the laws designed to implement and carry out its purposes are effectively and efficiently carried out during the transitional period.
Acts 1981, No. 848, § 9; A.S.A. 1947, § 84-493.8.
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 5 - COUNTY ASSESSORS (§§ 26-26-501 — 26-26-503) › Section 26-26-502 - Deputy county assessors

The county assessor in each county, with the approval of the Secretary of the Department of Finance and Administration, is authorized to deputize one (1) or more full-time or part-time clerks or other employees in the county revenue office and to authorize these deputies to assess personal property or to list personal property for assessment for ad valorem taxes.
Amended by Act 2019, No. 910,§ 3683, eff. 7/1/2019.
Acts 1977, No. 186, § 1; A.S.A. 1947, § 84-416.1.
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 5 - COUNTY ASSESSORS (§§ 26-26-501 — 26-26-503) › Section 26-26-503 - Appointment and training of personnel

(a)
The county assessor in each county may employ such personnel as the county assessor deems necessary to reappraise taxable property in the county in compliance with the court order in Arkansas Public Service Commission, et al. v. Pulaski County Board of Equalization, et al. and to thereafter maintain a proper appraisal of property in the county.
(b)
(1)
(A)
The Assessment Coordination Division shall prescribe an appropriate course of training to qualify persons employed by elected county assessors to conduct appraisals of property for ad valorem tax purposes and shall issue a certificate of qualification to each person who successfully completes the course of training or is otherwise determined by the division to be qualified to conduct appraisals.
(B)
(i)
Only those persons who hold certificates of qualification issued by the division as provided for in this section shall be employed by the elected county assessors for or undertake the appraisal of property for ad valorem tax purposes in any county.
(ii)
This section only applies to persons employed by elected county assessors, and the elected county assessors are not themselves required to be certified by the division.
(2)
The division shall seek the advice of the Legislative Council prior to the final adoption of training criteria for persons to be employed by county assessors to appraise property for ad valorem tax purposes.
Acts 1980 (1st Ex. Sess.), No. 48, §§ 1-3; 1985, No. 389, §§ 1, 2; 1985, No. 392, §§ 1, 2; A.S.A. 1947, §§ 84-414.1 -- 84-414.3.
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 7 - LISTS - ABSTRACTS - BOOKS - RECORDS (§§ 26-26-701 — 26-26-721) › Section 26-26-701 - Furnishing of lists, blanks, and records

(a)
(1)
The Arkansas Public Service Commission shall prepare and furnish, at the proper time, to the county clerks in this state copies for all lists, blanks, and records to be used in the assessment, extension, and collection of taxes, and the county clerk shall have all lists, blanks, and records made at the expense of the county.
(2)
This subsection shall not apply to poll tax receipts.
(3)
No lists, blanks, or records shall be used by any official in the assessment, extension, or collection of taxes except as shall have had the approval of the commission.
(b)
On or before January 1 of each year, the county clerk shall furnish to the county assessor all lists, blanks, and records necessary for the assessment of all real and personal property for the year, all of them to be prepared as provided by law unless otherwise directed by the commission.
Acts 1919, No. 147, § 3; C. & M. Dig., § 9880; Acts 1929, No. 172, § 8; Pope's Dig., § 13648; A.S.A. 1947, § 84-401.
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 26-26-702 - Abstracts of tracts and lots of land furnished county assessor

(a)
On or before January 1 of each year, the county clerk of each county shall make out and deliver to the county assessor, in books prepared for that purpose, an abstract containing a description of each tract or lot of land situated within the boundaries of any city or town and additions thereto which have been regularly platted into lots and blocks. In the case of real estate situated within the boundaries of any city or town and additions thereto which have been regularly platted into lots and blocks, the county clerk shall proceed according to the plan or plat thereof, commencing with the lowest number of the block and lot of each city, town, or addition and proceed numerically with all lots in a block and all blocks in a city, town, or addition until completed.
(b)
On or before January 1 of each year, the county clerk shall make out and deliver to the county assessor, in books prepared for that purpose, an abstract containing a description of each tract of land situated outside the boundaries of any city or town and additions thereto which have been regularly platted into lots and blocks. In case of acreage land, he or she shall commence the abstract in the lowest number in township and range in his or her county, and in the northeast corner of each township, and shall proceed numerically with all sections, townships, and ranges in his or her county first setting down all the subdivisions of each section as they belong to different individuals or the whole section together if owned by one (1) person and not divided on account of parcels being of different value.
(c)
The abstract in each case shall show the name of the owner, if known, and the number of acres or quantity of land contained in each call.
(d)
No failure to observe any of these requirements shall be held to vitiate any assessment if the lands are so described as to be identified.
Acts 1883, No. 114, § 85, p. 199; 1887, No. 92, § 35, p. 143; C. & M. Dig., § 9879; Acts 1929, No. 172, § 9; 1931, No. 72, § 1; Pope's Dig., § 13649; A.S.A. 1947, § 84-402.
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 26-26-703 - Exempt lands to be abstracted

Lands of the United States or of Arkansas, or lands otherwise exempt from taxation, shall be entered upon the abstract in the name of the owner.
Acts 1883, No. 114, § 85, p. 199; C. & M. Dig., § 9883; Pope's Dig., § 13650; A.S.A. 1947, § 84-403.
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 26-26-704 - Land book and list

(a)
To facilitate the assessment and collection of taxes, the county court of each county shall procure and keep a land book or books of maps of all the townships or fractional townships in the county. The book shall be well-bound and shall be deposited in the office of the county clerk.
(b)
The court shall also procure a list of the lands owned by the United States and by this state in their respective counties.
Acts 1883, No. 114, § 85, p. 199; C. & M. Dig., § 9885; Pope's Dig., § 13651; A.S.A. 1947, § 84-404.
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 26-26-705 - School district lists

(a)
The school directors of each and every school district in the state shall furnish to the county assessor a complete list, showing addresses alphabetically arranged, of all persons who under the law should be taxpayers in the school district.
(b)
The various school boards are authorized to pay out of the school funds of the district the expense incurred in the preparation of the list.
Acts 1929, No. 111, § 3; Pope's Dig., §§ 11540, 13627; A.S.A. 1947, § 84-405.
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 26-26-706 - Lists of motor vehicle licenses

(a)
The Secretary of the Department of Finance and Administration shall institute a system in which the county assessor and the county collector shall notify the secretary that a vehicle owner has assessed a vehicle and has paid all personal property taxes that were due by the preceding October 15. Upon receipt of the notification, the secretary shall renew the vehicle license.
(b)
Notification by the county assessor and the county collector under subsection (a) of this section shall be in the form of an electronic notation placed on or removed from the Department of Finance and Administration's vehicle license record by the county assessor and the county collector denoting that the vehicle has been assessed and that the vehicle owner does not owe delinquent personal property taxes.
Amended by Act 2019, No. 910,§ 3684, eff. 7/1/2019.
Acts 1969, No. 38, §§ 1, 2; A.S.A. 1947, §§ 84-406, 84-406.1; Acts 1997, No. 974, § 5; 2011, No. 175, § 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 7 - LISTS - ABSTRACTS - BOOKS - RECORDS (§§ 26-26-701 — 26-26-721) › Section 26-26-707 - List of building permits

The city clerks of all cities and municipalities in each county shall prepare and file with the county assessor a list of all building permits issued each year. The list shall be alphabetically arranged, showing the value of the improvements to be made and the names and addresses of the persons making the improvements.
Acts 1929, No. 111, § 5; Pope's Dig., § 13629; A.S.A. 1947, § 84-407.
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 26-26-708 - List of contracts, deeds, leases

(a)
The county recorder of deeds and mortgages in each county shall, each year, prepare and file with the county assessor a list, alphabetically arranged in the name of the grantor, or a copy of the following which were recorded during the year, to wit:
(1)
All deeds, mortgages, and contracts for the sale of realty;
(2)
All timber deeds or contracts, or mineral or royalty deeds; and
(3)
All leases or contracts of every kind, whether oil and gas or other things leased.
(b)
If a list is furnished, it shall reflect the last known business address of the person owning the rights under the contract, deed, or lease, the date, and the consideration.
Acts 1929, No. 111, § 6; Pope's Dig., § 13630; A.S.A. 1947, § 84-408; Acts 1989, No. 807, §§ 1, 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 7 - LISTS - ABSTRACTS - BOOKS - RECORDS (§§ 26-26-701 — 26-26-721) › Section 26-26-709 - Other instruments conveying real estate

(a)
When an instrument for the conveyance of real estate, save mortgages and deeds of trust, is tendered to the county recorder for recording, that official shall obtain from the person tendering the instrument the name of the grantee and the address to which the grantee wants future tax statements mailed.
(b)
At least weekly the county recorder shall transmit the duplicate statements to the county assessor, who shall keep the original and immediately transmit the copy to the county clerk, together with his or her instructions as to any change in legal description or separation of parcel as they then appear on the tax books.
(c)
In counties operating under the unit tax ledger system, the county assessor shall immediately transmit the copy to the county collector, together with his or her instructions as to any change in legal description or separation of parcel as they then appear on the tax books.
(d)
Both the county assessor and the county clerk shall make proper entry of the information so received into their permanent records.
(e)
Where a plat is offered for record to the county recorder, the person so offering the plat shall tender to the circuit clerk the original for recording and one (1) copy of the plat, which shall be certified to by the circuit clerk, showing the book and page of the records wherein the original is recorded. The certified copy shall be transmitted by the circuit clerk to the county assessor within five (5) days from the date of recording.
Acts 1953, No. 235, §§ 1, 2; A.S.A. 1947, §§ 84-408.1, 84-408.2; Acts 1989, No. 807, §§ 2, 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 7 - LISTS - ABSTRACTS - BOOKS - RECORDS (§§ 26-26-701 — 26-26-721) › Section 26-26-712 - Employees' names furnished on demand

(a)
Any person, partnership, company, or corporation having any person in their employ shall be required to give the name of the employee to the county assessors, county sheriffs, or county collectors of the various counties when demanded by the county assessors, county sheriffs, or county collectors in their official capacity.
(b)
Any person, partnership, company, or corporation, their agents, attorneys, or managers that violate this section shall be guilty of a violation and shall be fined in any sum not less than ten dollars ($10.00) nor more than one hundred dollars ($100).
Acts 1903, No. 142, §§ 1, 2, p. 243; 1911, No. 19, § 1, p. 7; C. & M. Dig., §§ 10169, 10550; Pope's Dig., §§ 13951, 14246; A.S.A. 1947, § 84-413; Acts 2005, No. 1994, § 166.
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 26-26-713 - Filing of required lists

(a)
All lists required in §§
26-26-705
,
26-26-707
, and
26-26-708
by clerks, school directors, and others shall be filed with the county assessors of the various counties on the first Monday in January of each year.
(b)
The lists shall be filed in triplicate:
(1)
One (1) to be forwarded by the county assessor to the Arkansas Public Service Commission;
(2)
One (1) to be filed with the county clerk; and
(3)
One (1) to be retained by the county assessor.
(c)
(1)
The list retained by the county assessor shall be checked by him or her and used in his or her endeavor to place all taxable property on the books.
(2)
When the county assessor's books are closed, the county assessor shall certify all of the lists to the county court, and the certificate shall show whether the individuals have made an assessment and if not, why not, and what effort the county assessor has put forth in each case to secure an assessment by each individual on the lists.
(d)
(1)
Upon conviction, any individual, school director, tax commissioner, county assessor, or other person charged with a duty under this section who fails to perform the duty is guilty of a violation and shall be fined in any sum not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000).
(2)
Upon conviction for a second offense, in the case of any public official, the public official shall be removed from office.
(e)
The commission shall prepare such forms as will ensure the effective execution of this section.
Acts 1929, No. 111, §§ 9, 10; Pope's Dig., §§ 3622, 11541, 13633, 13634; A.S.A. 1947, §§ 84-411, 84-412; Acts 2005, No. 1994, § 166; 2007, No. 827, § 201.
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 26-26-714 - Preservation of assessment lists

(a)
The original assessment lists as made out, sworn to, and delivered to the county assessor by any person or property owner of the county and assessment lists made by the county assessor prior to the date on which the assessment rolls are delivered to the county clerk, together with copies of all assessment lists as made out, sworn to, and delivered to the county clerk by the county assessor or any other person after the assessment rolls have been delivered to the county clerk and before the county collector closes his or her books, shall remain in the office of the county assessor for at least four (4) years after the date upon which they were made, during which time the lists shall be filed by the county assessor in such manner that they may be readily referred to and utilized.
(b)
Copies of all assessment lists as made by the county assessor or any other person subsequent to the date on which penalty attached for failure to assess and before the assessment record is required to be filed with the county clerk shall be delivered to the county clerk at the same time the assessment record is filed, which lists, together with the original of all assessment lists as may be filed with the county clerk by the county assessor or any other person after the assessment record has been delivered to the county clerk and before the county collector closes his or her books, shall be preserved by the county clerk for the purpose of checking the tax books to determine if all penalties for failure to assess at the proper time have been properly designated and extended.
Acts 1883, No. 114, § 66, p. 199; C. & M. Dig., § 9916; Acts 1929, No. 172, § 16; Pope's Dig., § 13677; A.S.A. 1947, § 84-445.
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 26-26-715 - Information gathered by county assessor

From time to time, the county assessor shall, by personal inspection and examination of persons, property, or records, gather and record in writing any and all available data and information bearing upon the location, number, amount, kind, and value of any and all property and persons which he or she is by law required to assess. This data and information shall be and remain permanently a part of the records of the county assessor's office and shall be filed in such manner as may be readily referred to and utilized by the county equalization board, county clerk, county court, or other interested parties.
Acts 1929, No. 172, § 17; Pope's Dig., § 13678; A.S.A. 1947, § 84-446.
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 26-26-717 - Accurate description of all tracts required

(a)
(1)
(A)
It shall be the duty of each county assessor to make out, from such sources of information as shall be in his or her power, a correct and pertinent description of each tract or lot of real property in his or her county, so that it can be identified and distinguished from any other tracts or parts of tracts.
(B)
The county assessor shall place a value on each subdivision of a block, and the improvements thereon, in cities and towns, or additions thereto, notwithstanding the fact that one (1) individual owns the whole block.
(2)
(A)
When the county assessor shall deem it necessary to obtain an accurate description of any separate tract or lot in his or her county, he or she may require the owner or occupier to furnish it with any title papers he or she may have in his or her possession.
(B)
(i)
If the owner or occupier, upon demand made for it, shall neglect or refuse to furnish a satisfactory description of the parcel of real property to the county assessor, he or she may employ the county surveyor to make out a description of the boundaries, and location thereof, and a statement of the quantity of land therein.
(ii)
The expense of the survey shall be returned by the county assessor to the county clerk, who shall add the expense of the survey to the tax assessed upon the real property, and it shall be collected by the county collector of the county with the tax. When collected, it shall be paid on demand to the person to whom it is due.
(b)
(1)
The county assessor shall, in all cases, from actual view or from the best sources of information within his or her reach, determine, as near as practicable, the true value of each separate tract and lot of real property in his or her county, according to the rules prescribed by this chapter for valuing property.
(2)
The county assessor shall note in his or her plat book, separately, the value of all houses, mills, and other buildings which shall be carried out as a part of the value of the tracts.
Acts 1883, No. 114, § 70, p. 199; C. & M. Dig., § 9928; Pope's Dig., § 13695; A.S.A. 1947, § 84-450.