Title 26, Taxation

(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The provisions of §§ 26-26-401 — 26-26-409 and 26-26-410 [repealed] relative to the adjustment or rollback of millage levied for ad valorem tax purposes shall be applicable when a countywide reappraisal of property is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) 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) (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…

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…

(a) The school directors of each and every school district in the state shall furnish to the county assessor a complete list, showing addresses alphabetically arranged, of all persons who under the law should be taxpayers in the school district. (b) The various school boards are …

(a) The Secretary of the Department of Finance and Administration shall institute a system in which the county assessor and the county collector shall notify the secretary that a vehicle owner has assessed a vehicle and has paid all personal property taxes that were due by the pr…

The city clerks of all cities and municipalities in each county shall prepare and file with the county assessor a list of all building permits issued each year. The list shall be alphabetically arranged, showing the value of the improvements to be made and the names and addresses…

(a) The county recorder of deeds and mortgages in each county shall, each year, prepare and file with the county assessor a list, alphabetically arranged in the name of the grantor, or a copy of the following which were recorded during the year, to wit:(1) All deeds, mortgages, a…

(a) When an instrument for the conveyance of real estate, save mortgages and deeds of trust, is tendered to the county recorder for recording, that official shall obtain from the person tendering the instrument the name of the grantee and the address to which the grantee wants fu…

(a) Any person, partnership, company, or corporation having any person in their employ shall be required to give the name of the employee to the county assessors, county sheriffs, or county collectors of the various counties when demanded by the county assessors, county sheriffs,…

(a) All lists required in §§ 26-26-705, 26-26-707, and 26-26-708 by clerks, school directors, and others shall be filed with the county assessors of the various counties on the first Monday in January of each year. (b) The lists shall be filed in triplicate:(1) One (1) to be forw…

(a) The original assessment lists as made out, sworn to, and delivered to the county assessor by any person or property owner of the county and assessment lists made by the county assessor prior to the date on which the assessment rolls are delivered to the county clerk, together…

From time to time, the county assessor shall, by personal inspection and examination of persons, property, or records, gather and record in writing any and all available data and information bearing upon the location, number, amount, kind, and value of any and all property and pe…

(a) (1) (A) Each year, the county assessor shall, on or before the third Monday in August, file with the county clerk his or her report of assessment of all real property of the county situated within the boundaries of any city or town and additions thereto which have been regula…

(a) (1) (A) It shall be the duty of each county assessor to make out, from such sources of information as shall be in his or her power, a correct and pertinent description of each tract or lot of real property in his or her county, so that it can be identified and distinguished f…

It is the duty of the several county assessors of the state to correctly describe according to ownership each parcel of real property in the county, and every acre of land or town or city lot must be accounted for on the assessment roll. In instances where real property is exempt…

(a) (1) It is the duty of a county assessor to strictly follow the provisions of § 26-26-717.(2) When it is otherwise impossible to correctly describe real property on the assessment roll according to its ownership, it is the duty of a county assessor to petition the county court…

The Attorney General is authorized to have corrected any part description of lands on the books of the Commissioner of State Lands in the manner provided. This authority shall be exercised upon the application of any applicant to purchase or upon application by the Department of …