51 chapters · 1,813 sections in this title.
Ark. Code Ann. § 26-26-1001 List of exempt real property
0.6K chars
The county assessor, at the time of making the assessment of real property subject to taxation, shall enter into a separate list pertinent descriptions of all burying grounds, public school houses, houses used exclusively for public worship, and institutions of purely public char…
Ark. Code Ann. § 26-26-1002 Separate list of omitted exempt realty
2.0K chars
(a) Whenever the county assessor of any county has, during any year at the time of making the assessment of real property subject to taxation, failed to enter in a separate list pertinent descriptions of all burying grounds, public school houses, houses used exclusively for publi…
Ark. Code Ann. § 26-26-101 Attorney General as chief counsel in tax assessment review
2.9K chars
(a) When any person, firm, company, copartnership, association, or corporation whose property is required by law to be assessed for ad valorem taxation by the Tax Division of the Arkansas Public Service Commission shall file a petition with the Arkansas Public Service Commission …
Ark. Code Ann. § 26-26-1101 Time to assess realty
0.2K chars
Each year the county assessor shall, between the first Monday in January and July 1, appraise and assess all real property situated within the boundaries of the county.