Arkansas Code
Subtitle 3 - Administration of Local Taxes
Chapter 28 - Tax Books and Records

Subchapter 1 - General Provisions

§ 26-28-101. Form of tax books - The preparer of the tax books shall make out in...

§ 26-28-103. Extension of taxes - After receiving statements of the rates and sums of money...

§ 26-28-106. Charging uncollected taxes - When, for any cause, the taxes in any county, for...

§ 26-28-110. Public records — Preservation - The tax books delivered to the county collector shall be...

§ 26-28-111. Correction of errors - REAL PROPERTY TAX CORRECTION No. School Dist. City Name Address...

§ 26-28-112. Books for two judicial districts - It shall be the duty of the county clerks of...

§ 26-28-113. Deposit of books in proper district - After the completion of the collection of taxes for each...

Subchapter 2 - Unit Tax Ledger System

§ 26-28-201. Installation - When any county quorum court in any county in the...

§ 26-28-202. Prerequisites - The “unit tax ledger system” shall be a system of...

§ 26-28-204. Recorded real estate transfers certified to county collector - In all counties in the State of Arkansas wherein the...

§ 26-28-205. Assessments on forms furnished by county collector - The total valuation of all taxable real property as assessed...

Subchapter 3 - Computerized Tax Assessment and Collection

§ 26-28-301. Use of alternative method - It is the intent of this subchapter to provide an...

§ 26-28-303. Duty of county assessor - Under the system provided for in this subchapter: (1) It...

§ 26-28-304. Duty of preparer of tax books - Under the system provided for in this subchapter: (1) After...

§ 26-28-305. Duty of county collector - Under the system provided for in this subchapter, the county...

§ 26-28-306. Final tax settlements - Under the system provided for in this subchapter: (1) All...

§ 26-28-307. Permanent record — Commissions - Under the system provided for in this subchapter: (1) The...

§ 26-28-308. Distribution of taxes - Under the system provided for in this subchapter, the county...