Arkansas Code
Chapter 26 - Assessment of Taxes
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...