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Chapter 23 - Taxpayers
Subchapter 2 - Arkansas Property Taxpayer Bill of Rights
§ 26-23-201. Title - This act shall be referred to as the “Arkansas Property...
§ 26-23-203. Notice procedures - The following procedures shall be employed to ensure taxpayers receive...
§ 26-23-204. Tax bill information - In order to assist property taxpayers to better understand their...
Chapter 24 - Arkansas Public Service Commission
§ 26-24-101. Tax Division created - For the purpose of assisting it in the carrying out...
§ 26-24-102. Power and authority generally - The Arkansas Public Service Commission shall have the full power...
§ 26-24-103. Assessment of utility property - The Arkansas Public Service Commission shall have the full power...
§ 26-24-105. Supervision of local authorities - The Arkansas Public Service Commission shall have the full power...
§ 26-24-107. Rules - The Arkansas Public Service Commission shall have the full power...
§ 26-24-108. Extension of time - The Arkansas Public Service Commission shall have the full power...
§ 26-24-109. Suits - The Arkansas Public Service Commission shall have the full power...
§ 26-24-110. Information from public officials - The Arkansas Public Service Commission shall have the full power...
§ 26-24-111. Information from private persons or corporations - The Arkansas Public Service Commission shall have the full power...
§ 26-24-113. Depositions - The Arkansas Public Service Commission shall have the full power...
§ 26-24-116. Investigations by commission - The Arkansas Public Service Commission shall have the full power...
§ 26-24-117. Omitted property - The Arkansas Public Service Commission shall have the full power...
§ 26-24-119. Investigation of tax systems - The Arkansas Public Service Commission shall have the full power...
§ 26-24-120. Consultation with Governor - The Arkansas Public Service Commission shall have the full power...
§ 26-24-121. Biennial report - The Arkansas Public Service Commission shall have the full power...
Chapter 25 - Levy of Taxes
§ 26-25-101. Limitation on counties - It shall be unlawful for the county court to levy...
§ 26-25-103. Basis of city and town levies - All levies of taxes in cities and towns shall be...
§ 26-25-104. State levy in cities one mile from state line - The rate of all taxes levied by the State of...
Chapter 26 - Assessment of Taxes
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...
Chapter 27 - Equalization of Assessments
Subchapter 2 - State Equalization Board
§ 26-27-203. Rules for valuation - In the performance of its duties, the members of the...
Subchapter 3 - County Equalization Boards
§ 26-27-302. Qualifications - The county equalization board of each county shall be composed...
§ 26-27-310. Working groups - County equalization boards consisting of nine (9) members may organize...
§ 26-27-311. Special sessions generally - (i) Completing its work of the equalization of property assessments;...
§ 26-27-313. Attendance by assessor - It is the imperative duty of the county assessor or...
§ 26-27-314. Authority to classify and zone property - The county equalization board of any county may classify the...
§ 26-27-318. Appeals to courts - (i) By one (1) insertion published not less than one...
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...