Title 26 — Taxation
51 chapters · 1,912 sections in this title.
Ark. Code Ann. § 26-61-101 Title
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This chapter shall be known and cited as the “Forest Fire Protection Tax Act of 1969”.
Ark. Code Ann. § 26-61-102 Definition
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As used in this chapter, “timberlands” shall be defined in the manner prescribed in Arkansas Constitution, Amendment 59, and legislation enacted to implement the provisions of Arkansas Constitution, Amendment 59.
Ark. Code Ann. § 26-61-103 Levy of tax
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There is levied on all timberlands in this state an annual tax of twenty cents (20¢) per acre to be collected under this chapter for deposit into the State Treasury for credit to the State Forestry Fund as special revenues to be used for the maintenance, operation, and improvemen…
Ark. Code Ann. § 26-61-104 Nature of tax
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The tax levied in this chapter shall not be construed as an ad valorem tax but shall constitute a special tax upon each acre of timberland to assist in defraying the cost of a statewide program of forest fire protection.
Ark. Code Ann. § 26-61-105 Lien on property
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The tax if not paid in the manner provided in this chapter shall constitute a lien upon and bind the property on which the tax is imposed until paid.
Ark. Code Ann. § 26-61-106 [Repealed.]
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A.C.A. § 26-61-106Current 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. § 26-61-107 Classification of lands
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(a) The Assessment Coordination Division shall establish standards for the classification of lands in this state which are deemed as timberlands and shall certify these standards to the respective county assessors of the various counties in this state. (b) (1) It shall be the dut…
Ark. Code Ann. § 26-61-108 Time for payment
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The special taxes levied under this chapter shall be paid by the respective owners of timberlands at the time real property taxes are paid but in no event later than October 15 of the year next following the year in which the taxes were extended on the tax records.
Ark. Code Ann. § 26-61-109 Penalty and delinquency
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(a) If the tax is not paid within the time provided in this chapter, a penalty of up to twenty-five percent (25%) as determined by ordinance of the county quorum court of the amount shall be added thereto and shall be collected at the time delinquent real property taxes thereon a…
Ark. Code Ann. § 26-61-110 Disposition of taxes collected
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(a) The county treasurer on or before the twentieth day following the end of each calendar quarter shall transmit to the Arkansas Forestry Commission all taxes collected under the provisions of this chapter during the preceding calendar quarter. (b) The county collector shall be …
Ark. Code Ann. § 26-61-111 Failure of county officials to collect taxes
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(a) It is found and determined by the General Assembly that the Arkansas Forestry Commission is in need of additional funds for the protection of the forestlands of this state from forest fires and for the performance of the various duties required to be performed by the commissi…
Ark. Code Ann. § 26-61-112 Exemption from tax
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Disabled veterans, surviving spouses of disabled veterans, and surviving minor dependent children of disabled veterans who are eligible for the exemption from the payment of all state taxes on the homestead and personal property owned by them, as provided for in § 26-3-306, shall…