Title 26 — Taxation

(1) The president or other chief officer of every private car company shall, on or before April 1 each year, make and file with the Tax Division of the Arkansas Public Service Commission a verified statement showing:(1) The aggregate number of miles made by each class of its cars…

(1) The president or other chief officer of every railroad whose lines run through or in this state shall, on or before April 1 each year, make and file with the Tax Division of the Arkansas Public Service Commission a verified statement showing:(1) Separately, by classes, the to…

(a) If any private car company shall fail or refuse to make and file the statement required by § 26-26-1702 within the time therein prescribed or shall fail or refuse to authorize in writing the use of the information and data submitted by the several railroads in determining its…

(a) The Tax Division of the Arkansas Public Service Commission, from the statements required by §§ 26-26-1702 and 26-26-1703 and other information it may obtain, shall ascertain and fix, as the basis for assessment, a uniform daily average travel of cars of each particular class …

(a) The Tax Division of the Arkansas Public Service Commission, having ascertained and fixed the assessed valuation of the cars of each private car company as provided in § 26-26-1705, shall levy and extend against each valuation the average rate of ad valorem levy prevailing thr…

(a) (1) All taxes and penalties collected under the provisions of this subchapter shall be deposited into the State Treasury as trust fund income, to the credit of the Ad Valorem Tax Fund.(2) (A) The Treasurer of State shall annually transmit to the respective county treasurers o…

As used in this subchapter, unless the context otherwise requires, “cable television system” means any facility that, in whole or in part, receives, directly or indirectly, over the air and amplifies, or otherwise modifies, the signals transmitting programs broadcast by one (1) o…

The Arkansas Public Service Commission shall have no jurisdiction over or duties as regards cable television systems other than the duty to make original assessments of the property incorporated in or used by those systems as herein provided.

The Tax Division of the Arkansas Public Service Commission shall adopt such rules as are necessary in order to make original assessments of all property, both real and personal, used by cable television systems in this state.

(1) As used in this subchapter:(1) “Countywide reappraisal” means a cyclical review program begun pursuant to the terms of this subchapter;(2) “Division” means the Assessment Coordination Division; and(3) “Reappraisal” means the estimating of the value of all taxable real propert…

(a) Except as provided in subsection (b) of this section, each county shall appraise all market value real estate normally assessed by the county assessor at its full and fair market value every four (4) years. (b) In order to reach a substantially equal number of counties underg…

(1) The Assessment Coordination Division shall determine which counties shall be required to complete reappraisals in the years stated in § 26-26-1902(b), based on the following criteria:(1) The length of time since the last countywide reappraisal;(2) The level and quality of ass…

(1) The objectives of this subchapter are as follows:(1) To establish and promote a uniform system of real property assessments within each county of the state and among the counties;(2) To provide for the certification of appraisers who perform services under this subchapter and…

(a) To carry out the provisions of this subchapter, the Assessment Coordination Division, as it deems necessary, appropriate, and consistent with the objectives of this subchapter, shall:(1) Develop and implement rules relating to reappraisal procedures to be followed by counties…

(a) County assessors or those otherwise responsible for the valuation of real property for assessment purposes shall employ computer-assisted mass appraisal systems approved by the Assessment Coordination Division. (b) Information stored in the electronic database used in the com…

(a) (1) There is created a fund to be known as the “Arkansas Real Property Reappraisal Fund”.(2) The proceeds of the fund shall be used to pay counties and professional reappraisal companies for the reappraisal of real property required by this subchapter and shall be in lieu of …

The provisions of §§ 26-26-401 — 26-26-409 and 26-26-410 [repealed] relative to the adjustment or rollback of millage levied for ad valorem tax purposes shall be applicable when a countywide reappraisal of property is completed as provided in this subchapter.

Implementation of this subchapter does not relieve a county of any previous requirement for a reappraisal.

The provisions of this subchapter shall not affect either the duties of the county equalization board or the county assessor's duties in relation to the assessment of personal property or any other responsibilities of the county assessors not directly addressed in this subchapter…

The Assessment Coordination Division shall promulgate rules for the implementation of this subchapter.

(a) (1) (A) There shall be a penalty of ten percent (10%) of all taxes due on all persons and property delinquent in assessment.(B) Where the penalty of ten percent (10%) of the amount of all taxes due shall amount to less than one dollar ($1.00), the penalty shall be arbitrarily…

(a) It shall be unlawful for any person to refuse to give the county assessor or the appointed deputy his or her name and a complete and accurate description of his or her personal and real property, together with the location and value of it. (b) Any person so refusing, upon con…

(a) All duties imposed by this subchapter on all state and county officers are declared to be mandatory, and any officer who neglects, fails, or refuses to perform any such duty shall be subject to removal from office and liable on his or her official bond for such neglect, failu…

(a) It shall be the duty of each county assessor to keep his or her appraisal and assessment data and records current by securing the necessary field data and making changes in valuations as changes occur in land use and improvements, and as errors are discovered and corrected, s…

(a) The appraisal and assessment shall be according to value as required by Arkansas Constitution, Article 16, Section 5. (b) The percentage of true and full market or actual value to be used in the appraisal and assessment shall be fixed and certified by the Arkansas Public Serv…

(a) (1) (A) The Assessment Coordination Division shall prepare a ratio study for the purpose of determining the average ratio of full assessed value to the true and full market or actual value of real property, by classifications, in each of the several counties and school distri…

A.C.A. § 26-26-305Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved

(a) Any countywide valuation review program begun in accordance with the requirements of § 26-26-305 [repealed] shall be deemed to be a countywide reappraisal of property pursuant to directive of law enacted by the General Assembly. (b) Any county which has begun but has not comp…

(a) When there is a countywide reappraisal of property for ad valorem tax purposes in any county, which reappraisal is conducted over a period of two (2) or more years, taxes shall not be assessed on the basis of the reappraised value of any property in the county until all taxab…

The Assessment Coordination Division shall promulgate appropriate rules to carry out the provisions of §§ 26-26-306 and 26-26-307 and this section.

A.C.A. § 26-26-309Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved

(a) (1) On or before March 31 of each year, the county collector of each county shall certify to the Chief Fiscal Officer of the State the amount of the real property tax reduction provided in § 26-26-1118.(2) (A) After receipt of the certification from the county collectors, the…

(a) For purposes of Arkansas Constitution, Amendment 79, and any laws of this state referencing countywide reappraisals of property for property taxation purposes, a countywide reappraisal of property shall be deemed to have been completed on the date that the county collector's …

(1) The provisions of this subchapter relative to the adjustment or rollback of millage levied for ad valorem tax purposes shall be applicable only where there is a countywide or statewide reappraisal of property:(1) Pursuant to court order;(2) Pursuant to directive of law enacte…

(a) (1) Whenever a countywide reappraisal or reassessment of property subject to ad valorem taxes, made in accordance with procedures established in this subchapter and with rules of the Assessment Coordination Division, or its successor agency, adopted pursuant to the authority …

(a) In the base year of an approved countywide reassessment program, the county clerk shall certify the assessed value by taxing unit after the county equalization board hearings and county court hearings, on the first Monday in November. (b) On or before the second Monday in Nov…

(a) (1) The governing body of each taxing unit in the base year of countywide reassessment shall complete the following form and return the form to the county clerk on or before the third Monday in November of the base year, using certified data provided by the county clerk as de…

(a) Revenues derived from personal property by each taxing unit in the county are to be frozen at the base-year levels. The millage applied to personal property only is then adjusted downwards in the same proportion that the assessment base increases. The current millage is defin…

The following tax adjustment procedure must be completed by the county clerk on or before the third Monday in November, after all due process proceedings of the county equalization board and county court. Upon completion, the county clerk shall record and file the original, sendi…

(a) Residential property used solely as the principal place of residence of the owner shall be assessed in accordance with its value as a residence, so long as the property is used as the principal place of residence of the owner and shall not be assessed in accordance with some …

(a) As used in this section, “fringe school districts” means those school districts whose boundaries extend across one (1) or more county lines. (b) When there is a statewide or countywide reappraisal of property for ad valorem tax purposes pursuant to court order or pursuant to …

The various state agencies having authority and responsibility with respect to the implementation of the provisions of Arkansas Constitution, Amendment 59, and the provisions of this subchapter or any other laws enacted to carry out the purpose and intent of Arkansas Constitution…

A.C.A. § 26-26-410Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved

A.C.A. § 26-26-501Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved

The county assessor in each county, with the approval of the Secretary of the Department of Finance and Administration, is authorized to deputize one (1) or more full-time or part-time clerks or other employees in the county revenue office and to authorize these deputies to asses…

(a) The county assessor in each county may employ such personnel as the county assessor deems necessary to reappraise taxable property in the county in compliance with the court order in Arkansas Public Service Commission, et al. v. Pulaski County Board of Equalization, et al. an…

(a) (1) The Arkansas Public Service Commission shall prepare and furnish, at the proper time, to the county clerks in this state copies for all lists, blanks, and records to be used in the assessment, extension, and collection of taxes, and the county clerk shall have all lists, …

(a) On or before January 1 of each year, the county clerk of each county shall make out and deliver to the county assessor, in books prepared for that purpose, an abstract containing a description of each tract or lot of land situated within the boundaries of any city or town and…

Lands of the United States or of Arkansas, or lands otherwise exempt from taxation, shall be entered upon the abstract in the name of the owner.

(a) To facilitate the assessment and collection of taxes, the county court of each county shall procure and keep a land book or books of maps of all the townships or fractional townships in the county. The book shall be well-bound and shall be deposited in the office of the count…