The city clerks of all cities and municipalities in each county shall prepare and file with the county assessor a list of all building permits issued each year. The list shall be alphabetically arranged, showing the value of the improvements to be made and the names and addresses of the persons making the improvements.
Structure Arkansas Code
Subtitle 3 - Administration of Local Taxes
Chapter 26 - Assessment of Taxes
Subchapter 7 - Lists — Abstracts — Books — Records
§ 26-26-703. Exempt lands to be abstracted
§ 26-26-707. List of building permits
§ 26-26-715. Information gathered by county assessor
§ 26-26-716. Assessment reports filed with county clerk