Arkansas Code
Subchapter 7 - Taxes and Assessments
§ 14-125-702. Filing and record of assessment

(a) When an assessment is completed, the assessors shall subscribe an original and one (1) copy of the assessment and deposit the original with the clerk of the chancery court, where it shall be kept and preserved as a public record.
(b) The copy shall be certified by the clerk and returned to the assessors to be preserved with the records of the district.
(c) If the project area includes land in more than one (1) county, a certified copy of the assessment shall also be deposited with the clerk of the chancery court in such other county or counties to be kept and preserved as a public record.

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