Each year the county assessor shall, between the first Monday in January and July 1, appraise and assess all real property situated within the boundaries of the county.
Structure Arkansas Code
Subtitle 3 - Administration of Local Taxes
Chapter 26 - Assessment of Taxes
Subchapter 11 - Assessment of Property Generally
§ 26-26-1101. Time to assess realty
§ 26-26-1104. Failure to list intangible personalty
§ 26-26-1111. Mineral and surface estates owned by same person
§ 26-26-1112. Separate records for severed mineral interests