Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 26 - ASSESSMENT OF TAXES (§§ 26-26-101 — 26-26-2001) › Subchapter 16 - UTILITIES AND CARRIERS GENERALLY (§§ 26-26-1601 — 26-26-1618) › Section 26-26-1610 - Notice of assessment - Review and refunds

(a)
After the Tax Division of the Arkansas Public Service Commission shall have completed the original assessment of any property within its jurisdiction, it shall, as soon as practicable, give notice in writing by first class mail to the owner, officer, agent, or attorney making the statement, or, if no statement has been filed, then the notice is to be forwarded by first class mail to the party or company against which the assessment has been made, showing the total amount of the assessment.
(b)
(1)
(A)
If the owner of the property so assessed is dissatisfied with the assessment made by the division, as approved by the Arkansas Public Service Commission or the State Highway Commission, the owner, within thirty (30) days from date of notice under subsection (a) of this section, may file with the appropriate commission a written petition for review of the assessment.
(B)
The deadline for filing a written petition under subdivision (b)(1)(A) of this section may be extended for fifteen (15) days by order of the appropriate commission for good cause shown.
(C)
(i)
A written petition under subdivision (b)(1)(A) of this section may be signed and filed by the property owner or an officer, agent, or attorney on the property owner's behalf.
(ii)
However, the appropriate commission may require that the property owner be represented by a licensed attorney in any filings or proceedings following the filing of the petition.
(2)
(A)
All hearings on the petition shall be had before the appropriate commission or its agent on or before November 1 after assessment notice has been given. However, hearings on petitions for review of assessments of bus lines, motor carriers, airlines, water transportation companies, and private car companies, which assessments are certified to the Secretary of the Department of Finance and Administration for collection of tax, shall be to the appropriate commission or its agent, on or before December 31 of the assessing year.
(B)
However, a hearing may be continued by order of the appropriate commission for a period not to exceed ninety (90) days.
(c)
(1)
The company, on an appeal to the Pulaski County Circuit Court from an order or finding of the appropriate commission during the pendency of a final judgment after any appeal, shall pay all taxes due before the date on which penalties are attached based upon the original assessment.
(2)
If on or prior to the final date for the payment of taxes without penalty the final judgment of the court shall have been entered, all taxes due shall be based upon the amount of the assessment arising under the final judgment.
(d)
(1)
In the event any company shall not have paid on or before the final date for payment of taxes without penalty, all taxes due based upon the assessment record on the tax rolls on the final date, then the company shall be required to pay, in addition to these taxes and by reason of the delinquency, all penalties at the time provided by law, together with the costs as shall have accrued.
(2)
(A)
At the time the payment is made, the company shall, in writing, advise the official to whom payment of taxes, penalties, and costs have been paid that a specified amount thereof is being paid under protest.
(B)
(i)
Upon receipt of the payment and written protest, the collecting official shall cause the specified amount set forth by the company to be deposited into an ad valorem tax protest fund.
(ii)
If as a result of any final judgment the company shall be entitled to a refund, then the collecting official shall cause a refund, as determined by the final judgment to be made from the fund; and the remaining if any or the whole if no refund is due the company shall be distributed for the benefit of the respective taxing units entitled thereto.
Amended by Act 2019, No. 910,§ 3687, eff. 7/1/2019.
Amended by Act 2017, No. 659,§ 2, eff. 8/1/2017.
Acts 1927, No. 129, § 24; Pope's Dig., § 2050; Acts 1945, No. 289, § 1; 1953, No. 388, § 1; 1961, No. 129, § 6; 1965, No. 425, § 1; A.S.A. 1947, § 84-612; Acts 2009, No. 218, § 3; 2009, No. 951, §§ 1, 4.