Arkansas Code
Subchapter 3 - County Records Retention
§ 13-4-303. Tax and assessment records

All counties of the State of Arkansas shall maintain county tax and assessment records as follows, if they are currently being maintained:
(1) For tax and assessment records:
(A) Permanently maintain:
(i) Real estate, personal, and mineral tax book;
(ii) Delinquent real estate;
(iii) Personal property list;
(iv) Lands forfeited to the state, and minerals;
(v) Land book of state and federally owned lands;
(vi) Clerk's deed of land sold for taxes;
(vii) Journal of proceedings of the county equalization board;
(viii) Final settlement of tax books; and
(ix) Original charge for all taxing units and certification;

(B) Maintain for seven (7) years:
(i) Real estate and personal assessment record;
(ii) Real estate and personal tax receipts recorded in tax books; and
(iii) Redemption certificate;

(C) Maintain for five (5) years, after rollback is complete, certification of tax adjustment for public utilities and regulated carriers (computation of utility tax);
(D) Maintain for three (3) years:
(i) Delinquent personal tax settlement;
(ii) Land redemption report;
(iii) State lands distribution; and
(iv) Monthly tax distribution;

(E) Maintain for one (1) year, after audit by Arkansas Legislative Audit:
(i) Valuation of real and personal property of utilities; and
(ii) Real and personal property tax correction forms;

(2)
(A) For county assessor's records, maintain for five (5) years:
(i) Real estate appraisal card after reappraisal;
(ii) Lists of names of taxpayers furnished to assessor by school boards;
(iii) The personal, commercial, and industrial assessment forms; and
(iv) Inactive homestead credit documents.

(B) Prior to destruction of these forms, the documents shall be made available to the county collector;

(3) For county collector's records:
(A) Maintain permanently:
(i) Certified delinquent real estate list with publication certificate;
(ii) Certified delinquent list for real estate forfeited to the Commissioner of State Lands with publication certification;
(iii) Personal property tax book;
(iv) Certified delinquent personal property list; and
(v) Delinquent ad valorem tax lists for oil and gas interests;

(B) Maintain for ten (10) years, tax settlements;
(C) Maintain for seven (7) years:
(i) Real estate redemption certificates;
(ii) Cash receipts and disbursement journal; and
(iii) Collector's copy of tax receipts; and

(D) Maintain for three (3) years:
(i) Daily collection reports; and
(ii) Distraint of goods and garnishment to pay delinquent personal taxes.