Title 26 — Taxation

(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 …

(a) (1) It shall be the duty of the county assessor of each county of the State of Arkansas, after extending the valuation against each parcel of land, lot, and part of lot on his or her assessment record to check it, and for all land, lots, and parts of lots that have been certi…

(a) It is made the duty of the county clerks to promptly notify the county surveyors of their respective counties of all orders made by their respective county courts in pursuance of this subchapter. (b) It is the duty of the county recorder of every county to provide and keep in…

(a) Whenever it shall be made to appear to the satisfaction of the county court of any county that any section, or part of section of land in the county is in such small or irregular subdivisions as respects ownerships thereof, that the subdivisions or any of them cannot be accur…

When a plat and notes accompanying it of any section or part of section of land shall have been made, returned, and recorded, as provided in this subchapter, a designation by number of a lot therein, either upon the assessment list, the tax book, the delinquent list, or in any ta…

Each of the officials named in this subchapter shall be allowed a reasonable compensation for the services as he or she may be required to perform in pursuance thereof, to be determined by the respective county courts, payable out of the county treasury of the county in which the…

Upon the application of the property owner or other person required to file an assessment list, the county assessor shall furnish appropriate blanks upon which to list and report the property required to be listed.

(a) The county assessors, deputy county assessors, and Arkansas Public Service Commission, or any other officer charged under the law with assessing taxes, shall, when each and every person presents himself or herself to make and prepare a property list, administer the following …

(a) Every person of full age and sound mind shall list the real property of which he or she is the owner, situated in the county in which he or she resides, and the personal property of which he or she is the owner. (b) The county assessor may relieve the person of this requireme…

The property of every ward shall be listed by his or her guardian; of every minor, idiot, or lunatic, having no other guardian, by his or her father, if living, and if not, by his or her mother, if living; and if neither father nor mother is living, by the person having the prope…

(a) Property held under a lease for a term exceeding ten (10) years belonging to a religious, scientific, or benevolent society or institution, whether incorporated or unincorporated, and school, seminary, saline, or other lands shall be considered, for all purposes of taxation, …

Every person or company engaged in the business of receiving property in pledge or as security for money or other things advanced to the pawner or pledger shall annually, at the time prescribed by this chapter for the assessment of personal property, return, under oath, all prope…

All lands and town lots sold for the payment of taxes shall be assessed in the name of the purchaser.

(a) If any person shall have converted moneys, credits, or other personal property in the year preceding January 1 of the year in which he or she is required to assess his or her property into bonds or other securities of the United States or this state not taxed, and shall hold …

(a) No person shall be required to list a greater portion of any credits than he or she believes will be acquired or can be collected, nor any greater portion of any obligation given to secure the payment of rent than the amount of rent that shall have accrued on the lease and sh…

(a) (1) The valuations as set out in any assessment list required under the provisions of this subchapter to be delivered to the county assessor by the property owner shall not be held to be conclusive as to the value of the property so listed, and the county assessor may make su…

(a) The Arkansas Public Service Commission, the county assessor, or any one of them who may be required under the law to make assessment rolls shall, in addition to their duties as required by law, specifically inquire of the maker of each list the following:(1) The number, kind,…

A.C.A. § 26-26-912Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved

Whenever the county assessor discovers that any property has been omitted for any cause from the assessment roll, if it is before the county collector closes his or her books for the collection of taxes for the year in which the property was due to have been assessed, it shall be…

(a) If any person required to list property for taxation is prevented by sickness or absence from giving to the county assessor the list of property as prescribed by this subchapter, the person, or his or her agent having charge of the property, may, at any time before the making…

(a) The Arkansas Public Service Commission shall equalize the assessment of property throughout the state. (b) For this purpose, in addition to the powers and duties conferred on the commission, it shall have power to equalize the assessment of all property in this state between …

(a) The Arkansas Public Service Commission shall meet on the first Monday in October of each year for the purpose of equalizing the taxable valuation of all real or personal property. (b) The commission shall:(1) Examine and compare the returns of the assessment of property in th…

(1) In the performance of its duties, the Arkansas Public Service Commission shall be governed by the following rules:(1) They shall add to the aggregate valuation of the real property of every county which they believe to be valued below its true and full market or actual value,…

(a) A record of the proceedings of the Arkansas Public Service Commission shall be kept by the secretary thereof. (b) (1) A certified copy of the record or such part thereof as affects his or her county shall, on or before the third Monday in November, be furnished the county cle…

(a) There is created a county equalization board in each county of this state to be selected in the manner provided by §§ 26-27-302 — 26-27-305. (b) The county equalization boards shall have all the powers and authority, and perform all of the duties which are conferred by law on…

The county equalization board of each county shall be composed of qualified electors of the county who have owned real property in the county for at least one (1) year.

(a) The county equalization board of each county shall consist of five (5) members. (b) However, in counties having a population in excess of seventy-nine thousand (79,000) persons, according to the most recent federal decennial census, the county equalization board may consist o…

(a) (1) When the county equalization board consists of five (5) members:(A) One (1) member shall be selected by the representatives of the several school districts in the county;(B) One (1) member shall be selected by the representatives of all cities and incorporated towns in th…

(a) The terms of office of the members of the county equalization boards shall be staggered as follows:(1) (A) In those counties having a county equalization board composed of five (5) members, the members shall serve three-year staggered terms of office, with each expiring term …

(a) Each member of a county equalization board, before entering upon the discharge of his or her duties, shall take the oath of office prescribed in Arkansas Constitution, Article 19, § 20, and further, that he or she will fearlessly, impartially, and faithfully equalize the asse…

(a) The county clerk or his or her designee shall serve as secretary of the county equalization board of his or her county and shall keep a complete and accurate journal of its proceedings and perform such other duties as may be by law required by the county equalization board. (…

(a) The members of the county equalization board and the secretary thereof of the counties of this state shall receive for their services an amount to be fixed by the county quorum court of the county. (b) All compensation, together with expenses necessarily incurred by reason of…

(a) (1) The county equalization board shall meet on August 1 of each year at the office of either the county clerk or the office of the county assessor.(2) However, if August 1 falls on a Saturday, a Sunday, or a legal holiday, the meeting shall be held on the next business day w…

County equalization boards consisting of nine (9) members may organize into working groups of three (3) members each for the purpose of making investigations and recommendations to be presented to and passed by the entire county equalization board sitting en banc. For this purpos…

(a) (1) (A) On petition of the county judge or the county quorum court or on the county equalization board's own motion at any time after adjournment of its regular monthly meeting or after its equalization meetings from August 1 each year through October 1 and before the third M…

(a) (1) The county equalization board, on petition of the county judge or on its own motion, shall, at any time, convene in special session for the purpose of planning its work of equalization of property assessments.(2) For this purpose only, the county equalization board shall …

It is the imperative duty of the county assessor or his or her deputy to attend each session of the county equalization board and to furnish the county equalization board with all data and information in his or her possession pertaining to the location, amount, kind, and value of…