Title 26 — Taxation

51 chapters · 1,912 sections in this title.

30 sectionsFiltered byTitle 26 Ch 35

Ark. Code Ann. § 26-35-1004 Tax receipt form
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The county collector, whenever any taxes are paid, shall give the person paying them a receipt dated, numbered, and filled out so as to show by whom, on what, and amount of taxes paid, amount of land and personalty, and percentage rate at the foot of the receipts. The receipt sha…
Ark. Code Ann. § 26-35-1005 Definition
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As used in this subchapter, “book” means either paper or computer storage and retrieval of tax information.
Ark. Code Ann. § 26-35-101 Escrow funds for payment of real property taxes
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(a) (1) All banks, savings and loan associations, and other financial institutions and all persons, firms, or corporations which are holders of escrow funds for payment of real property taxes, within thirty (30) days after sufficient funds have accumulated in each account for the…
Ark. Code Ann. § 26-35-1206 [Repealed.]
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A.C.A. § 26-35-1206Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
Ark. Code Ann. § 26-35-201 Distraint when taxpayer about to move
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(a) If a county collector has reason to believe that a person charged with taxes, other than taxes upon real estate, is about to remove from the county without paying the person's taxes, at any time the county collector may levy and collect the taxes with costs by distress and sa…
Ark. Code Ann. § 26-35-301 Duty to pay taxes
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(a) Every person shall be liable to pay tax for the lands, town, or city lots of which he or she may stand seized for life, by curtesy, or in dower, or may have the care of as guardian, executor, or administrator, or as agent or attorney, having the funds of the principal in his …
Ark. Code Ann. § 26-35-302 [Repealed.]
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A.C.A. § 26-35-302Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
Ark. Code Ann. § 26-35-303 Joint tenant ownership of property
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(a) In all cases where any tract of land may be owned by two (2) or more persons as joint tenants, coparceners, or tenants in common, and one (1) or more proprietors shall have paid the tax or tax and penalty charged on his or her proportion of the tract, or one (1) or more of th…
Ark. Code Ann. § 26-35-401 Liability generally
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(a) Every person holding lands as guardian, executor, or administrator and neglecting or refusing to list or pay the taxes upon them, in the manner indicated, shall be liable to an action by his or her ward or devisee for any damage sustained by his or her neglect. (b) Every pers…
Ark. Code Ann. § 26-35-402 Preference of reimbursement claims
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Every attorney, agent, guardian, executor, or administrator seized or having the care of lands, as indicated, who shall be put to any trouble or expense in listing or paying the taxes on the lands, shall be allowed a reasonable compensation for the time spent, the expenses incurr…
Ark. Code Ann. § 26-35-501 Time to pay — Installments
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(a) (1) (A) Except as provided in subdivision (a)(1)(B) of this section, all ad valorem taxes levied on real and personal property by the several county courts of the state when assembled for the purpose of levying taxes, except taxes on the property of utilities and carriers and…
Ark. Code Ann. § 26-35-502 Means of payment
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The county taxes of any county of this state levied in pursuance of law shall only be payable in the lawful currency of the United States or scrip or warrants of the county by whose authority they were issued, drawn in pursuance of law and not inconsistent with this section and §…
Ark. Code Ann. § 26-35-503 Interest on public debt
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The tax levied to pay the interest on the public debt shall be collected in the United States currency and paid into the State Treasury in the currency collected.
Ark. Code Ann. § 26-35-504 Payment by warrants
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(a) The county collector of each county in the State of Arkansas shall receive county warrants in payment of county taxes, and the orders or warrants that may be payable on presentation of any town or city for their respective taxes. (b) This section shall not be so construed as …
Ark. Code Ann. § 26-35-505 County collector to receive warrants at par
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(a) No county collector or deputy county collector shall, either directly or indirectly, contract for or purchase any orders or warrants issued by the county of which he or she is collector, or any state warrants, town orders, or the orders or warrants of any city, town, or other…
Ark. Code Ann. § 26-35-506 Credit cards
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(a) All county collectors may accept payment of county property taxes, penalties, and associated costs by an approved credit card or debit card. (b) (1) As authorized by subsection (a) of this section, all county collectors may enter into contracts with credit card companies and …
Ark. Code Ann. § 26-35-601 Personal property taxes to be collected with real estate taxes
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(a) Each county collector in this state shall be charged with the responsibility of collecting personal property taxes shown to be due by the taxpayer as reflected by the records in the county collector's office at the time the taxpayer pays the general taxes due on real estate. …
Ark. Code Ann. § 26-35-602 Tax money to be kept in separate account
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(a) (1) Arkansas Legislative Audit shall require every county collector of taxes to keep any and all tax money collected in a separate account from all other money which the county collector may have in his or her possession.(2) A county collector shall have no authority to check…
Ark. Code Ann. § 26-35-603 Moneys paid over upon resignation
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(a) (1) Any county collector who shall resign, be removed, or be disqualified shall pay over all moneys, which may be in his or her hands, due the state, county, city, town, or school district, to his or her successor in office and take duplicate receipts therefor.(2) One (1) of …
Ark. Code Ann. § 26-35-604 Death of county collector — Duties of successor
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(a) Whenever any county collector dies after he or she has received the tax books for any year and before he or she has collected the taxes charged therein, his or her legal representative shall hand at once to his or her successor, as soon as he or she is appointed and qualified…
Ark. Code Ann. § 26-35-605 Extension of time
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(a) The Governor may, by proclamation, extend the time when the penalty shall attach for making distraint, returning delinquent list, advertising and selling delinquent lands, making settlement and paying over the revenue, and for the performance of any other duty by the county c…
Ark. Code Ann. § 26-35-606 Collection of real and personal property taxes — Definition
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(a) Any county collector may contract with one (1) or more financial institutions to act as his or her agents to receive real and personal property tax payments on his or her behalf. (b) Tax payments received under a contract as provided for in this section shall be collected at …
Ark. Code Ann. § 26-35-607 [Repealed.]
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A.C.A. § 26-35-607Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
Ark. Code Ann. § 26-35-701 [Repealed.]
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A.C.A. § 26-35-701Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
Ark. Code Ann. § 26-35-705 Mailing tax statements
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(a) No later than July 1 of each year, the county sheriff or county collector shall be required to mail statements of taxes due by a taxpayer to the address provided by the taxpayer. (b) (1) No later than July 1 of each year, the county sheriff or collector may in his or her disc…
Ark. Code Ann. § 26-35-706 Postage fee — Disposition
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(a) Every county collector who mails tax statements may charge the taxpayers a postage fee not to exceed the cost of first-class postage to defray the expense of processing and mailing tax statements. (b) The postage fee shall be noted on each tax statement and shall be paid at t…
Ark. Code Ann. § 26-35-801 Appeals disposed of without delay
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The courts of this state shall expeditiously dispose of appeals from the county courts to the end that the revenues may be collected without unnecessary delay.
Ark. Code Ann. § 26-35-802 Payment pending assessment appeal
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(a) Real or personal property shall not be returned as delinquent for nonpayment of taxes, nor shall any penalty or interest be added to taxes in excess of the amount required to be paid before the delinquency date under this section, while there is pending in the circuit court, …
Ark. Code Ann. § 26-35-901 Taxes erroneously assessed and paid
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(a) (1) When any person has paid taxes on any real property or personal property, erroneously assessed, as defined and described in § 26-28-111(c), upon satisfactory proof being adduced to the county court of this fact, the county court shall make an order directed to the county …
Ark. Code Ann. § 26-35-902 Award of attorney's fees — Disposition of residual funds
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(a) It is the public policy of this state that circuit courts may, in meritorious litigation brought under Arkansas Constitution, Article 16, § 13, in which the circuit court orders any county, city, or town to refund or return to taxpayers moneys illegally exacted by the county,…