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Subchapter 3 - Administration Generally
§ 26-26-308. Rules - The Assessment Coordination Division shall promulgate appropriate rules to carry...
Subchapter 4 - Adjustment of Taxes
§ 26-26-401. Applicability - The provisions of this subchapter relative to the adjustment or...
§ 26-26-402. Procedure for adjustment of taxes after reappraisal or reassessment of property — Definition - Current year of second Taxes shall be current-year taxes to...
§ 26-26-403. Certification of assessed value data - Base Year Certification of Assessment Data on Real Estate COUNTY:...
§ 26-26-404. Computation and certification form - Base Year Millage Rollback Computation and Certification Form COUNTY: TAXING...
§ 26-26-405. Personal property interim millage adjustment - PERSONAL PROPERTY INTERIM MILLAGE ADJUSTMENT COUNTY: TAXING UNIT: DATE: Data...
§ 26-26-406. Tax adjustment procedure - The following tax adjustment procedure must be completed by the...
§ 26-26-409. Rules and regulations - The various state agencies having authority and responsibility with respect...
Subchapter 5 - County Assessors
§ 26-26-502. Deputy county assessors - The county assessor in each county, with the approval of...
Subchapter 7 - Lists — Abstracts — Books — Records
§ 26-26-703. Exempt lands to be abstracted - Lands of the United States or of Arkansas, or lands...
§ 26-26-707. List of building permits - The city clerks of all cities and municipalities in each...
§ 26-26-715. Information gathered by county assessor - From time to time, the county assessor shall, by personal...
§ 26-26-716. Assessment reports filed with county clerk - I, , Assessor for County, State of Arkansas, do solemnly...
§ 26-26-718. Duty to account for all realty - It is the duty of the several county assessors of...
§ 26-26-720. Correcting descriptions already on books - The Attorney General is authorized to have corrected any part...
Subchapter 8 - Surveys and Plats
§ 26-26-803. Designation of tracts - When a plat and notes accompanying it of any section...
§ 26-26-804. Compensation of officials - Each of the officials named in this subchapter shall be...
Subchapter 9 - Listing of Property for Assessment
§ 26-26-901. Furnishing of forms - Upon the application of the property owner or other person...
§ 26-26-902. Oath of one listing - You do solemnly swear that you will well and truly...
§ 26-26-904. Listing by representatives - The property of every ward shall be listed by his...
§ 26-26-906. Pawnbrokers - Every person or company engaged in the business of receiving...
§ 26-26-907. Lands sold for taxes - All lands and town lots sold for the payment of...
§ 26-26-913. Special list of omitted property - Whenever the county assessor discovers that any property has been...
Subchapter 10 - Exempt Property
§ 26-26-1001. List of exempt real property - The county assessor, at the time of making the assessment...
Subchapter 11 - Assessment of Property Generally
§ 26-26-1101. Time to assess realty - Each year the county assessor shall, between the first Monday...
§ 26-26-1104. Failure to list intangible personalty - A county assessor in this state shall not be held...
§ 26-26-1111. Mineral and surface estates owned by same person - When the mineral estate and the surface estate in land...
§ 26-26-1112. Separate records for severed mineral interests - County assessors may maintain separate records for severed mineral interests...
Subchapter 12 - Valuation of Property
§ 26-26-1201. Date of valuation - All property in this state shall be assessed by the...
§ 26-26-1204. Accounts and notes included in merchant's valuation - Each merchant in giving a list of value of personal...
Subchapter 13 - Reassessment of Property
§ 26-26-1302. Qualification of appointees - Persons appointed to make the reassessment shall qualify without delay...
§ 26-26-1305. Effect of reassessment - Any reassessment shall, when completed, be treated exactly as an...
§ 26-26-1306. Liability for expenses - The expense of any reassessment shall be borne by the...
Subchapter 14 - Tangible Personal Property
§ 26-26-1402. Applicability - The provisions of this subchapter shall not be applicable to...
§ 26-26-1403. Effective date - The provisions of this subchapter shall be effective beginning with...
§ 26-26-1404. Provisions supplemental - The provisions of this subchapter shall be supplemental to any...
§ 26-26-1407. Procedure and forms - The Assessment Coordination Division shall prescribe the forms to be...
Subchapter 15 - Corporations and Financial Institutions
§ 26-26-1502. Definitions - As used in this subchapter, unless the context otherwise requires:...
§ 26-26-1503. Personal property - For purposes of the ad valorem personal property tax, financial...
Subchapter 16 - Utilities and Carriers Generally
§ 26-26-1601. Applicability - For the purpose of assessment and taxation, any person, firm,...
§ 26-26-1603. Information to be furnished - I declare, under the penalties of perjury, that the foregoing...
§ 26-26-1608. Assessment when no report or erroneous report filed - If any person, firm, company, copartnership, association, or corporation whose...
§ 26-26-1609. Hearing prior to assessment - At any time after the meeting of the Tax Division...
§ 26-26-1611. Assignment or apportionment of assessed value - The Tax Division of the Arkansas Public Service Commission shall...
§ 26-26-1613. Property not used in utility operation - All real and personal property, not used in the utility...
§ 26-26-1615. Average tax rate - The average rate of ad valorem levy throughout this state...
Subchapter 17 - Private Car Companies
§ 26-26-1701. Definition - As used in this subchapter, unless the context otherwise requires,...
§ 26-26-1702. Report required - The president or other chief officer of every private car...
§ 26-26-1703. Report by railroads of private car mileage - The president or other chief officer of every railroad whose...
Subchapter 18 - Cable Television Systems
§ 26-26-1801. Definition - As used in this subchapter, unless the context otherwise requires,...
§ 26-26-1802. Jurisdiction - The Arkansas Public Service Commission shall have no jurisdiction over...
§ 26-26-1803. Rules - The Tax Division of the Arkansas Public Service Commission shall...
Subchapter 19 - Uniform System of Real Property Assessment
§ 26-26-1901. Definitions - As used in this subchapter: (1) “Countywide reappraisal” means a...
§ 26-26-1903. Criteria for reappraisal - The Assessment Coordination Division shall determine which counties shall be...
§ 26-26-1904. Objectives - The objectives of this subchapter are as follows: (1) To...
§ 26-26-1908. Applicability of relation to ad valorem tax - The provisions of §§ 26-26-401 — 26-26-409 and 26-26-410 [repealed]...
§ 26-26-1909. Relation to previous requirements - Implementation of this subchapter does not relieve a county of...
§ 26-26-1910. Scope - The provisions of this subchapter shall not affect either the...
§ 26-26-1911. Division authority - The Assessment Coordination Division shall promulgate rules for the implementation...