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 27 - EQUALIZATION OF ASSESSMENTS (§§ 26-27-201 — 26-27-325) › Subchapter 3 - COUNTY EQUALIZATION BOARDS (§§ 26-27-301 — 26-27-325) › Section 26-27-309 - Meetings

(a)
(1)
The county equalization board shall meet on August 1 of each year at the office of either the county clerk or the office of the county assessor.
(2)
However, if August 1 falls on a Saturday, a Sunday, or a legal holiday, the meeting shall be held on the next business day which is not a Saturday, a Sunday, or a legal holiday.
(b)
At the first meeting of the county equalization board, it shall organize by electing one (1) of its members as chair who, in addition to all other powers and duties conferred in this subchapter, shall have the power to administer oaths to witnesses appearing before the county equalization board.
(c)
(1)
In addition, the county equalization board shall exercise its functions as a board of equalization to equalize the assessed value of all acreage lands, city and town lots, other real property, and personal property subject to local assessment, regardless of the year in which the property was last assessed by the local county assessor.
(2)
(A)
Beginning August 1 of each year and continuing through October 1, the county equalization board shall meet as often as is necessary to consider the equalization of all property assessments and all requests for adjustments of assessments by taxpayers.
(B)
(i)
However, in a county where the assessed value of real and personal property has been found by the Assessment Coordination Division to be below the percentage of the true or fair market value as required by law, the meetings of the county equalization board shall continue until all property assessments are equalized and all requests for adjustments of assessments by taxpayers are considered.
(ii)
However, the meetings shall not run later than the third Monday in November of each year.
(d)
A majority of the members of the county equalization board shall constitute a quorum for the transaction of business.
Acts 1929, No. 172, §§ 25, 26; Pope's Dig., §§ 13643, 13644; Acts 1953, No. 388, § 4; 1959, No. 246, § 1; A.S.A. 1947, §§ 84-705, 84-706; Acts 1999, No. 1326, § 5.
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 26-27-310 - Working groups

County equalization boards consisting of nine (9) members may organize into working groups of three (3) members each for the purpose of making investigations and recommendations to be presented to and passed by the entire county equalization board sitting en banc. For this purpose, each group may select a group chair who shall be vested with all the powers and duties pertaining to the work of his or her particular group as is vested in the chair of the county equalization board.
Acts 1929, No. 172, § 26; Pope's Dig., § 13644; Acts 1959, No. 246, § 1; A.S.A. 1947, § 84-706.
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 26-27-311 - Special sessions generally

(a)
(1)
(A)
On petition of the county judge or the county quorum court or on the county equalization board's own motion at any time after adjournment of its regular monthly meeting or after its equalization meetings from August 1 each year through October 1 and before the third Monday in November of each year, the county equalization board of any county shall convene in special session for the purposes of:
(i)
Completing its work of the equalization of property assessments; or
(ii)
Reviewing or extending its work of the equalization of property assessments.
(B)
(i)
For these purposes, the county equalization board shall be vested and charged with all the powers and duties with which the county equalization board is vested and charged when meeting in regular session.
(ii)
In addition, the county equalization board may employ qualified appraisers, abstractors, or other persons needed to appraise properties which the county equalization board may need in the discharge of its duties.
(2)
The petition to the county equalization board shall specify the date on which the county equalization board shall convene, and the county equalization board may thereafter exercise its functions but not later than the third Monday in November next following.
(b)
(1)
An appeal from the action of the county equalization board when in special session shall be to the county court in the manner as provided by law.
(2)
Any appeal shall be filed within ten (10) days from date of notice of action by the county equalization board and shall be heard and order made by the county court not later than forty-five (45) days prior to the date on which the tax books for the year are required to be delivered to the county collector.
(c)
(1)
The expense of any special session of the county equalization board including the expense for employment of appraisers, abstractors, and other persons needed shall be allowed and paid from the general fund of the county.
(2)
(A)
The general fund of the county shall be reimbursed by transfer to it from the funds of the respective taxing units of the county.
(B)
The amount to be contributed by each taxing unit shall be in the proportion that the total of the ad valorem taxes collected for the benefit of each taxing unit bears to the total of the ad valorem taxes collected for the benefit of all taxing units during collection period next following the special session.
Acts 1951 (Ex. Sess.), No. 9, §§ 1-3; A.S.A. 1947, §§ 84-717 -- 84-719; Acts 1999, No. 1326, § 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 27 - EQUALIZATION OF ASSESSMENTS (§§ 26-27-201 — 26-27-325) › Subchapter 3 - COUNTY EQUALIZATION BOARDS (§§ 26-27-301 — 26-27-325) › Section 26-27-312 - Special session for purpose of planning work

(a)
(1)
The county equalization board, on petition of the county judge or on its own motion, shall, at any time, convene in special session for the purpose of planning its work of equalization of property assessments.
(2)
For this purpose only, the county equalization board shall be vested and charged with all the powers and duties with which the county equalization board is vested and charged when meeting in regular session. In addition, the county equalization board shall be empowered to employ qualified appraisers, abstractors, or other persons needed to appraise properties, which appraisal the county equalization board may need in the discharge of its duties.
(b)
(1)
The expense of any special session of the county equalization board, including the expense for employment of appraisers, abstractors, and other persons needed shall be allowed and paid from the general fund of the county.
(2)
The general fund of the county shall be reimbursed by transfer to it from the funds of the respective taxing units of the county, and the amount to be contributed by each taxing unit shall be in the proportion that the total of the ad valorem taxes collected for the benefit of each taxing unit bears to the total of the ad valorem taxes collected for the benefit of all taxing units during the collection period next following the special session.
Acts 1955, No. 371, §§ 1, 2; A.S.A. 1947, §§ 84-721, 84-722.
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 26-27-313 - Attendance by assessor

It is the imperative duty of the county assessor or his or her deputy to attend each session of the county equalization board and to furnish the county equalization board with all data and information in his or her possession pertaining to the location, amount, kind, and value of any property, the valuation of which is under consideration by the county equalization board.
Acts 1929, No. 172, § 29; Pope's Dig., § 13647; A.S.A. 1947, § 84-710.
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 26-27-314 - Authority to classify and zone property

The county equalization board of any county may classify the personal property and zone and classify the real property in the county and determine the average value of the property so classified or zoned, or units of them, and use the average value so determined as a guide in the equalization of assessments in the county. However, all property shall be assessed according to its value as provided by law.
Acts 1953, No. 197, § 1; A.S.A. 1947, § 84-720.
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 26-27-316 - Rights of examination

(a)
The county equalization board, or any member thereof, shall have free access to the records of the office of the county clerk and of the office of the circuit clerk and ex officio county recorder of the county.
(b)
(1)
The county equalization board or any member may enter upon and view property, and may require witnesses to appear before the county equalization board and testify regarding the location, amount, kind, and value of any or all items of any class or character of property in the county.
(2)
The secretary of the county equalization board, in vacation or in session, at the direction of the county equalization board or any member thereof, shall summon witnesses for examination by the county equalization board.
Acts 1929, No. 172, § 28; Pope's Dig., § 13646; A.S.A. 1947, § 84-709.
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 26-27-319 - Resolution of valuation adopted

(a)
Each county equalization board, immediately on the completion of its work of equalization and before final adjournment, shall adopt a resolution wherein it shall be stated the percentage of true market or actual value at which it has equalized the assessed values of the property of the county under its jurisdiction for the year.
(b)
(1)
The resolution shall be signed by a majority of the members of the county equalization board.
(2)
A copy of the resolution, together with an abstract of the adjusted assessment by total of items and value, shall be forwarded to the Assessment Coordination Division no later than thirty (30) days after final adjournment of the county equalization board.
Acts 1929, No. 172, § 31; Pope's Dig., § 13672; A.S.A. 1947, § 84-711; Acts 2011, No. 569, § 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 26-27-320 - Assessed values entered on record

(a)
It is the duty of the county clerk of each county to enter upon the assessment record of his or her county the adjusted or equalized assessed value of any and all property as found and fixed by the county equalization board.
(b)
In making the tax books of the county, unless further adjustments are ordered by the county court or the Arkansas Public Service Commission, the county clerk shall extend the taxes on the adjusted or equalized values.
Amended by Act 2023, No. 365,§ 89, eff. 7/1/2023.
Acts 1929, No. 172, § 32; Pope's Dig., § 13673; A.S.A. 1947, § 84-712.
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 26-27-321 - Abstract of tax books to be filed

(a)
The county clerk of each county shall, on or before the second Monday in November of each year, unless otherwise ordered and directed by the Arkansas Public Service Commission, file with the commission, on such forms as it may prescribe, a "final abstract of the tax books".
(b)
The abstract shall show, by total of items and value, the total assessment of his or her county after all adjustments as may be ordered by the county equalization board and the county court have been made.
Amended by Act 2023, No. 365,§ 90, eff. 7/1/2023.
Acts 1929, No. 172, § 33; Pope's Dig., § 13674; A.S.A. 1947, § 84-713.
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 26-27-322 - Change in market value - Board procedure

(a)
The purpose of this section is to:
(1)
Set out the procedure for a county equalization board to follow when changing real property values in a year when a county is not completing reappraisal; and
(2)
Require the county equalization board to consult with the Assessment Coordination Division to utilize data compiled under the division's sales ratio study.
(b)
If in the judgment of the county equalization board or the county judge based upon current economic conditions a number of real estate parcels in a county may have decreased in market value since the last countywide reappraisal, then the county equalization board may by its motion or the county judge may petition for the county equalization board to enter into a special session to determine what action is needed under this section to address the decrease in market value.
(c)
The county equalization board shall not take action as proposed in the special session under subsection (b) of this section until the county equalization board has:
(1)
Consulted the county assessor on the proposed action in the special session;
(2)
Consulted the division on the proposed action in the special session; and
(3)
Analyzed the current real estate market in the county.
(d)
The county equalization board may employ a professional appraisal manager to analyze the current real estate market in the county to fulfill its obligation under subdivision (c)(3) of this section.
(e)
If the county equalization board determines in the special session that action is needed under this section, the county equalization board shall adjust market values of real estate in the county under the methodology established by the rules of the division.
(f)
The division shall promulgate rules to:
(1)
Set out the procedure for a county equalization board to make a determination whether action is needed under this section; and
(2)
Establish the methodology to be used when adjusting the market values of real property.
(g)
If the county equalization board fails to follow the methodology to adjust real estate values as set out in the division's rules, the county equalization board shall be subject to withholding of funds from the Arkansas Real Property Reappraisal Fund under §
26-26-1907
.
(h)
A special session convened under this section is subject to the procedures for a special session of the county equalization board under §
26-27-312
.
Acts 2009, No. 1189, § 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 26-27-323 - Authority to hear certain appeals

(a)
In addition to its other duties, a county equalization board shall hear appeals under §
14-126-103
.
(b)
The county equalization board shall meet as necessary to hear appeals under §
14-126-103
.
Added by Act 2013, No. 570,§ 2, eff. 8/16/2013.
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 26-27-325 - Uniform hearing procedures

(a)
The Director of the Assessment Coordination Division shall establish uniform hearing procedures for county equalization boards, which shall include without limitation information regarding:
(1)
The notice required for a hearing;
(2)
Conducting a hearing;
(3)
Scheduling, rescheduling, and canceling a hearing;
(4)
The right of the county assessor and property owner to offer evidence and testimony and examine and cross-examine witnesses at a hearing;
(5)
A property owner's right to appear by an agent at a hearing;
(6)
The prohibitions against ex parte communications and a county equalization board's consideration of information not provided at a hearing; and
(7)
Conflicts of interest.
(b)
(1)
A county equalization board shall adopt at its first meeting of each year and shall follow the uniform hearing procedures established by the director under this section.
(2)
Upon request, the secretary of a county equalization board shall provide an owner of property in the county with a copy of the uniform hearing procedures that have been adopted by the county equalization board for that year's hearings.
(3)
A copy of the uniform hearing procedures adopted by a county equalization board shall be conspicuously posted in a prominent place in the room in which the county equalization board hearings are held.
(c)
(1)
At the first meeting of a county equalization board each year, each member of the county equalization board shall sign an affidavit stating that the member of the county equalization board will not knowingly violate any law or procedure regarding the conducting of county equalization board hearings.
(2)
If a member of a county equalization board violates a law or procedure regarding the conducting of county equalization board hearings before or during a hearing, the member of the county equalization board shall recuse himself or herself from further participation in that hearing.
(3)
(A)
If a member of a county equalization board recuses himself or herself from a hearing under subdivision (c)(2) of this section or otherwise, the county judge shall appoint an interim member of the county equalization board to serve for the duration of that hearing.
(B)
An interim member of a county equalization board appointed under this subdivision (c)(3) shall not be subject to the education and training requirements stated in §
26-27-324
.
Added by Act 2017, No. 659,§ 6, eff. 8/1/2017.
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 28 - TAX BOOKS AND RECORDS (§§ 26-28-101 — 26-28-308) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-28-101 — 26-28-115) › Section 26-28-101 - Form of tax books

The preparer of the tax books shall make out in books prepared for that purpose a complete list or schedule of all the taxable property in his or her county and the value of the taxable property as equalized and arranged in the following form:
(1)
Each separate tract of real property in the county shall be contained in lines opposite the names of the owners arranged in numerical order, and the tracts may be arranged further by school district and city; and
(2)
The aggregate value of personal property of each person, company, or corporation within each county shall be placed in a column opposite the name of the owner, person, company, or corporation in whose name it is listed in alphabetical order, and the personal property may be arranged further by school district and city.
Acts 1883, No. 114, § 87, p. 199; C. & M. Dig., § 10009; Pope's Dig., § 13757; A.S.A. 1947, § 84-801; Acts 2003, No. 295, § 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 28 - TAX BOOKS AND RECORDS (§§ 26-28-101 — 26-28-308) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-28-101 — 26-28-115) › Section 26-28-102 - Electronic data processing equipment

(a)
(1)
If a county by appropriate action elects to acquire, lease, rent, or otherwise provide for the use of electronic data processing equipment, commonly referred to as a computer, to keep the assessment records, to prepare the tax books, to prepare the tax settlements, and to prepare the county collector's records and receipts for property taxes, the county quorum court by ordinance may designate one (1) or more appropriate county officers to be responsible for the maintenance and operation of the computer, the keeping of the assessment records, the preparation of the tax books, the preparation of the county collector's records and receipts for property taxes, and the preparation of the tax settlements.
(2)
(A)
If any county officer other than the county clerk is designated to prepare the tax books or tax settlements, that county officer shall be reimbursed in the manner provided by law.
(B)
If the county assessor is designated as the county officer to keep the assessment records, prepare the tax books, and prepare the county collector's receipts by use of electronic data processing equipment, the cost shall be prorated among the respective taxing units in the same manner as is provided by law for defraying the cost of operating the county assessor's office.
(b)
When any county acquires, leases, rents, or otherwise provides for the use of electronic data processing equipment for the purposes prescribed in subsection (a) of this section, the county quorum court may, by ordinance, authorize the use of the equipment for any other appropriate county purposes and may provide for prorating the costs thereof among the various county offices.
Acts 1975, No. 522, § 1; 1979, No. 122, § 1; A.S.A. 1947, § 84-801.1; Acts 2009, No. 721, § 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 28 - TAX BOOKS AND RECORDS (§§ 26-28-101 — 26-28-308) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-28-101 — 26-28-115) › Section 26-28-103 - Extension of taxes

After receiving statements of the rates and sums of money to be levied for the current year from the Auditor of State and from such other officers and authorities as shall be legally empowered to determine the rates or amount of taxes to be levied for the various purposes authorized by law, the preparer of tax books shall immediately determine the sums to be levied upon each tract or lot of real property in his or her county, adding the taxes of any previous year that may have been omitted and the sums to be levied upon the amount of personal property listed in his or her county in the name of each person, company, or corporation, which shall be assessed equally on all real and personal property subject to those taxes.
Acts 1883, No. 114, § 88, p. 199; C. & M. Dig., § 10010; Pope's Dig., § 13758; A.S.A. 1947, § 84-802; Acts 2003, No. 295, § 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 28 - TAX BOOKS AND RECORDS (§§ 26-28-101 — 26-28-308) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-28-101 — 26-28-115) › Section 26-28-104 - Recapitulation of taxes

(a)
It shall be the duty of the preparer of tax books to add each tax book delivered to the county collector, making the separate columns of values when added together amount to the sum of the column of total values when added up and, at the end of the tax book, recapitulate the additions of each page, so as to make it prove itself to be correct.
(b)
A copy of the recapitulation under this section shall be a part of the tax books.
Acts 1883, No. 114, § 89, p. 199; C. & M. Dig., § 10011; Pope's Dig., § 13759; A.S.A. 1947, § 84-803; Acts 2003, No. 295, § 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 28 - TAX BOOKS AND RECORDS (§§ 26-28-101 — 26-28-308) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-28-101 — 26-28-115) › Section 26-28-105 - Entry for omitted years

(a)
In all cases in which any preparer of the tax books shall omit, by inadvertence or mistake, in any year to enter on the books of his or her county any lands or lots or parts of lots situated in his or her county subject to taxation, it shall be his or her duty to enter them on the tax books of the next succeeding year and to add to the taxes of the current year the simple taxes of each and every preceding year in which the lands or lots so escaped taxation.
(b)
There shall be separate recapitulation of those lands and lots.
Acts 1883, No. 114, § 90, p. 199; C. & M. Dig., § 10012; Pope's Dig., § 13760; A.S.A. 1947, § 84-804; Acts 2003, No. 295, § 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 28 - TAX BOOKS AND RECORDS (§§ 26-28-101 — 26-28-308) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-28-101 — 26-28-115) › Section 26-28-106 - Charging uncollected taxes

When, for any cause, the taxes in any county, for any year, shall not be collected, they shall be charged on the tax books for the next year and collected by the same officers and in the same manner as the taxes of that year.
Acts 1883, No. 114, § 91, p. 199; C. & M. Dig., § 10013; Pope's Dig., § 13761; A.S.A. 1947, § 84-805.
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 28 - TAX BOOKS AND RECORDS (§§ 26-28-101 — 26-28-308) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-28-101 — 26-28-115) › Section 26-28-107 - Marking of forfeited lands

(a)
(1)
The preparer of the tax books shall mark opposite every tract, town lot, or city lot that may have been forfeited to the state for the nonpayment of taxes the word "forfeited".
(2)
(A)
On that tract, town lot, or city lot there shall not be charged any taxes unless the Commissioner of State Lands shall officially advise the preparer that it has become subject to taxation.
(B)
In that event, the same taxes shall be charged and collected on the tract, town lot, or city lot as may be allowed by law.
(b)
The county assessor shall assess all the lands or lots, or parts of lands or lots, that may appear on the plats or lists furnished to the county assessor.
(c)
If any county clerk shall have lost or if the records of his or her office shall not contain a list of the lands forfeited to the state within his or her county, the county clerk shall certify that fact to the Commissioner of State Lands, and the Commissioner of State Lands shall immediately furnish the county clerk with that list.
Acts 1883, No. 114, § 93, p. 199; C. & M. Dig., § 10015; Pope's Dig., § 13762; A.S.A. 1947, § 84-806; Acts 2003, No. 295, § 5.
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 28 - TAX BOOKS AND RECORDS (§§ 26-28-101 — 26-28-308) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-28-101 — 26-28-115) › Section 26-28-108 - Delivery of tax books to county collector

(a)
On or before February 1 of each year, the preparer of tax books of each county shall make out and deliver the tax books of his or her county to the county collector with the preparer of tax books' warrant attached, under his or her hand and the seal of his or her office, authorizing the county collector to collect the taxes.
(b)
The county collector shall give a receipt for the tax books, in which the amount of the different taxes shall be separately stated, and the county clerk shall file the receipt in the records of the county.
(c)
An electronic reproduction of a tax book, warrant, or receipt kept in accordance with §
13-4-301
is sufficient under this section.
Amended by Act 2021, No. 278,§ 4, eff. 7/28/2021.
Acts 1883, No. 114, § 94, p. 199; 1887, No. 92, § 37, p. 143; C. & M. Dig., § 10016; Acts 1933 (1st Ex. Sess.), No. 16, § 3; Pope's Dig., § 13763; A.S.A. 1947, § 84-807; Acts 2003, No. 295, § 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 28 - TAX BOOKS AND RECORDS (§§ 26-28-101 — 26-28-308) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-28-101 — 26-28-115) › Section 26-28-110 - Public records - Preservation

The tax books delivered to the county collector shall be a public record. At the expiration of the county collector's term of office, they shall be delivered to and deposited in the office of the county clerk, there to be preserved as other records of the county.
Acts 1883, No. 114, § 95, p. 199; C. & M. Dig., § 10018; Pope's Dig., § 13765; A.S.A. 1947, § 84-809.
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 28 - TAX BOOKS AND RECORDS (§§ 26-28-101 — 26-28-308) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-28-101 — 26-28-115) › Section 26-28-112 - Books for two judicial districts

It shall be the duty of the county clerks of counties having two (2) judicial districts, except Prairie, Woodruff, and Lawrence, to make out, balance, and recapitulate as required by law one (1) set of tax books for each judicial district of the counties.
Acts 1907, No. 190, §§ 3, 7, p. 446; C. & M. Dig., §§ 2041, 8357; Pope's Dig., §§ 2588, 10953; A.S.A. 1947, § 84-812.
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 28 - TAX BOOKS AND RECORDS (§§ 26-28-101 — 26-28-308) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-28-101 — 26-28-115) › Section 26-28-113 - Deposit of books in proper district

After the completion of the collection of taxes for each year and the settlement of the county collector with the county court, it shall be the duty of the county clerk to keep the tax books deposited in the office of the district to which they belong.
Acts 1907, No. 190, § 5, p. 446; C. & M. Dig., §§ 2043, 8359; Pope's Dig., §§ 2590, 10955; A.S.A. 1947, § 84-813.
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 28 - TAX BOOKS AND RECORDS (§§ 26-28-101 — 26-28-308) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-28-101 — 26-28-115) › Section 26-28-114 - Listing of the real estate parcels or personal assessments

(a)
This section applies to a tax or fee on the county tax books that is levied by any entity that:
(1)
Is not on the county tax books for the prior year;
(2)
Applies to more than five-tenths of one percent (0.5%) of either the personal or real estate assessments in the county; and
(3)
Requires the county collector to collect the tax or fee.
(b)
(1)
The entity that levies the tax or fee shall deliver to the preparer of the tax books of the county a complete listing of the real estate parcels or personal assessments on which the tax or fee is applied.
(2)
The list shall include the following information:
(A)
The name of the owner of the property;
(B)
The county parcel and identifying number;
(C)
If real property, the legal description; and
(D)
The amount of taxes or fees due for each real estate parcel or personal assessment.
(3)
The list shall be delivered to the preparer of the tax books no later than January 1 of the year the tax or fee is to be collected.
(4)
If the county uses a computer and other electronic equipment to collect taxes, the list shall be given to the preparer of the tax books in an electronic format compatible with and useable by the county's computer or electronic equipment.
(c)
All due dates, transfers of funds, and recordkeeping on the tax or fee shall be the same as those currently in use for real estate or personal property taxes.
Acts 2003, No. 1443, § 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 28 - TAX BOOKS AND RECORDS (§§ 26-28-101 — 26-28-308) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-28-101 — 26-28-115) › Section 26-28-115 - Emergency petition

(a)
If an entity determines that an emergency exists, it may petition the county quorum court of the county to allow the entity to place a tax or fee on the tax books of the county after January 1 and before July 31 of the year in which collection is to be made.
(b)
If the county quorum court agrees that an emergency exists:
(1)
(A)
The tax or fee will be added to the tax books if the entity complies with §
26-28-114
.
(B)
The January 1 deadline under §
26-28-114
shall become August 15 of the year to be collected; and
(2)
(A)
The entity shall pay the expense of adding the tax or fee to the tax books and any additional expense incurred by the county in collecting the tax or fee.
(B)
The additional expense shall be determined by a committee consisting of the county judge, the preparer of the tax books or the county clerk, and the county collector not later than October 1 of the collection year.
(C)
The expense shall be withheld from the proceeds for the tax or fee by the county treasurer and be credited to the county collector's commission account.
Acts 2003, No. 1443, § 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 28 - TAX BOOKS AND RECORDS (§§ 26-28-101 — 26-28-308) › Subchapter 2 - UNIT TAX LEDGER SYSTEM (§§ 26-28-201 — 26-28-205) › Section 26-28-201 - Installation

When any county quorum court in any county in the State of Arkansas in regular or special session, by a majority vote, shall approve the installation of a unit tax ledger system, the county judge of the county shall, by court order, authorize the installation of the system if there are sufficient funds available, or which can be made available from the county general fund, to cover the cost of the installation.
Acts 1945, No. 207, § 1; A.S.A. 1947, § 84-814.
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 28 - TAX BOOKS AND RECORDS (§§ 26-28-101 — 26-28-308) › Subchapter 2 - UNIT TAX LEDGER SYSTEM (§§ 26-28-201 — 26-28-205) › Section 26-28-202 - Prerequisites

The "unit tax ledger system" shall be a system of tax accounting that covers the following prerequisites:
(1)
A ledger account for each unit of real property in the county reflecting a complete tax record for a ten-year period, beginning with the year the system is installed;
(2)
The ledger accounts shall be housed in a steel locker that shall be closed and securely locked at the end of each day's business;
(3)
The ledger account shall have sufficient space to enable the name of the record owner at the time of the installation of the system to be shown, and ten (10) lines for the names of subsequent owners, a correct legal description of the unit of property assessed, the year for which the tax is charged, the assessed valuation for state and county purposes, the tax charged and the total thereof, the assessed benefits against the property in special improvement districts, a symbol referring to designated special improvement districts in which the property is located, the date of payment of all taxes, the number of the receipt to be issued, and a two-year delinquent tax record;
(4)
The system shall also provide an index which will enable a machine operator, the county collector, county clerk, or county assessor, or any other individual to instantly refer to any unit of property by legal description or by the name of the record owner;
(5)
The tax statement, installment receipt, total receipts, office copy of tax receipts, posting of tax ledgers, including the valuation and the tax charged, and the proof of work shall all be done by an accounting machine at one (1) time which shall enable the operator to mail a complete tax statement to the taxpayer and file a duplicate copy alphabetically in a steel locker for safekeeping;
(6)
Collection statements shall be posted from office copies compiled from the unit tax ledger accounts; and
(7)
Upon installation of such a system, a predetermined total of all valuation of the property in the county as assessed by the county assessor for taxation and exemption shall be ascertained and constantly maintained through control accounts for each fund, and the purpose for which each tax has been levied, shall be charged.
Acts 1945, No. 207, § 2; A.S.A. 1947, § 84-815.
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 28 - TAX BOOKS AND RECORDS (§§ 26-28-101 — 26-28-308) › Subchapter 2 - UNIT TAX LEDGER SYSTEM (§§ 26-28-201 — 26-28-205) › Section 26-28-203 - Effect of adoption

(a)
Under the unit tax ledger system, all counties in the State of Arkansas which shall adopt it shall cause the county collector's office to be the exclusive tax collecting and accounting office of the county, and the county collector shall collect current and delinquent taxes on real and personal property.
(b)
All laws and parts of laws relating to real and personal tax collecting, recording, charging, billing, and accounting wherein reference is made to the county clerk, county treasurer, and delinquent tax collector shall mean "county collector." However, the county collector shall settle with the county treasurer of the counties which may adopt the system as is provided by law.
Acts 1945, No. 207, § 3; A.S.A. 1947, § 84-816.
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 28 - TAX BOOKS AND RECORDS (§§ 26-28-101 — 26-28-308) › Subchapter 2 - UNIT TAX LEDGER SYSTEM (§§ 26-28-201 — 26-28-205) › Section 26-28-204 - Recorded real estate transfers certified to county collector

In all counties in the State of Arkansas wherein the unit tax ledger system is installed, the county recorder of deeds, immediately upon recording any instrument of any kind that transfers or conveys title to real property from one (1) person, firm, corporation, organization, state, county, or municipality to another or whenever title to real property, by whatever means, passes on to another, shall certify to the county collector the names and addresses of the grantors or devisors when known or when they can be ascertained and the name and address of the grantee or devisee when known or when he or she can be ascertained, the book number of the record and the page on which the instrument is recorded, the kind and character of the instrument, and the date thereof. Accordingly, all necessary forms and records required to perfect the installation of the tax system contemplated by this subchapter are authorized, and all laws and parts of laws relating to the manner of handling real and personal property taxes are amended, to conform to this system insofar as the collection thereof is concerned in the counties which, through their county quorum courts, shall adopt the terms and provisions of this subchapter.
Acts 1945, No. 207, § 4; A.S.A. 1947, § 84-817.
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 28 - TAX BOOKS AND RECORDS (§§ 26-28-101 — 26-28-308) › Subchapter 2 - UNIT TAX LEDGER SYSTEM (§§ 26-28-201 — 26-28-205) › Section 26-28-205 - Assessments on forms furnished by county collector

(a)
All county assessors in counties where the system contemplated by this subchapter is installed shall deliver to the county collector real and personal property assessments on forms furnished by the county collector. The county collector shall then make proper posting of each assessment. As postings are made, the county collector shall compile a proof journal list of the assessments showing the total valuation. The total valuation shall balance with the total of all real and personal property assessments as made by the county assessor.
(b)
Thereafter, the county assessor shall verify the total and, when found to be correct, shall make a certificate of assessment of the real and personal property in the county showing a total valuation of all real and personal property assessed in the county, which shall conform with the total valuation assessed by the Arkansas Public Service Commission as certified down to the county assessor, the county assessor adding to the certificate required by law the following additional paragraph:
"The total valuation of all taxable real property as assessed by me for the year ............... is $...............; and the total valuation of all exempted property as exempted by me for the year ............... is $...............; and the total valuation of all taxable personal property as assessed by me for the year ............... is $................"
(c)
(1)
The county assessor shall make the certificate in triplicate and file one (1) copy with the commission, which shall be the county assessor's abstract and which shall give the valuation of all assessments in the county by total and not by items, as provided by §
26-26-1103
, and one (1) copy of the certificate shall be filed in the county clerk's office, and the county assessor shall keep one (1) copy in the file in his or her office.
(2)
All three (3) of the certificates shall be subscribed and sworn to as provided by law.
Acts 1945, No. 207, § 5; A.S.A. 1947, § 84-818.
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 28 - TAX BOOKS AND RECORDS (§§ 26-28-101 — 26-28-308) › Subchapter 3 - COMPUTERIZED TAX ASSESSMENT AND COLLECTION (§§ 26-28-301 — 26-28-308) › Section 26-28-301 - Use of alternative method

It is the intent of this subchapter to provide an alternative method of assessment and collection of taxes in counties utilizing the unit tax ledger system where the use of a computerized system for assessment and collection is utilized. The county quorum court may authorize, by ordinance, the use of this alternative method when it is determined to be in the best interest of the county. The provisions of this subchapter are supplemental to other applicable law.
Acts 1993, No. 849, § 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 28 - TAX BOOKS AND RECORDS (§§ 26-28-101 — 26-28-308) › Subchapter 3 - COMPUTERIZED TAX ASSESSMENT AND COLLECTION (§§ 26-28-301 — 26-28-308) › Section 26-28-302 - Use of computer

(a)
(1)
The county quorum court of any county in this state by ordinance may provide for the use of electronic data processing equipment, commonly referred to as a computer, to keep the assessment records, to prepare the tax books, and to prepare the county collector's records and receipts for property taxes.
(2)
The county quorum court by ordinance may designate the appropriate county officer to be responsible for the maintenance and operation of the computer.
(3)
The county quorum court by ordinance may designate the county clerk, the county assessor, or the county collector as preparer of the tax books.
(b)
When a county acquires, leases, rents, or otherwise provides for the use of electronic data processing equipment for the purposes prescribed in subsection (a) of this section, the county quorum court by ordinance may authorize the use of the electronic data processing equipment for any other appropriate county purposes and may provide for prorating the costs of the electronic data processing equipment among the various county offices.
Acts 1993, No. 849, § 2; 2009, No. 347, § 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 28 - TAX BOOKS AND RECORDS (§§ 26-28-101 — 26-28-308) › Subchapter 3 - COMPUTERIZED TAX ASSESSMENT AND COLLECTION (§§ 26-28-301 — 26-28-308) › Section 26-28-303 - Duty of county assessor

Under the system provided for in this subchapter:
(1)
It is the duty of the county assessor of each county to enter upon the assessment record of the county the adjusted or equalized assessed value of any and all property as found and fixed by the county equalization board;
(2)
In making the tax books of the county, unless further adjustments are ordered by the county court or the Arkansas Public Service Commission, the preparer of the tax books shall extend the taxes on the adjusted or equalized values;
(3)
The county assessor shall deliver the assessment abstract to the commission by August 1 of each year;
(4)
(A)
The county assessor shall make any changes to the abstract after the commission finalizes its action.
(B)
All changes in assessments, after the county assessor prepares the final abstract of the tax books, shall be made as specified in §
26-28-305(1)
and documented by means of a prenumbered two-part change form with the reason for the change noted; and
(5)
(A)
The county assessor of each county shall, on or before the third Monday in January of each year, unless otherwise ordered and directed by the commission, file with the commission, on such forms as it may prescribe, a final abstract of the tax books.
(B)
The final abstract of the tax books shall show, by total of items and value, the total assessment of the county after all adjustments.
Amended by Act 2023, No. 365,§ 91, eff. 7/1/2023.
Acts 1993, No. 849, §§ 3-6.
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 28 - TAX BOOKS AND RECORDS (§§ 26-28-101 — 26-28-308) › Subchapter 3 - COMPUTERIZED TAX ASSESSMENT AND COLLECTION (§§ 26-28-301 — 26-28-308) › Section 26-28-304 - Duty of preparer of tax books

Under the system provided for in this subchapter:
(1)
After receiving statements of the rates and sums of money to be levied for the current year from the Auditor of State and from such other officers and authorities, including special improvement districts, as shall be legally empowered to determine the rates or amounts of taxes to be levied for the various purposes authorized by law, and after levied by the county quorum court, the preparer of the tax books shall immediately determine the sums to be levied upon personal property and each tract or lot of real property in the county;
(2)
On or before February 1 of each year, the preparer of the tax books of each county shall make out and deliver the tax books of the county to the county collector, with the preparer of tax books' warrant attached, under his or her hand and the seal of his or her office, authorizing the county collector to collect the taxes; and
(3)
The county collector shall give a receipt for the tax books, in which the amount of the different taxes shall be separately stated, and the preparer of the tax books shall file the receipt in the records of the county.
Acts 1993, No. 849, §§ 7, 8; 2003, No. 295, § 7.