Title 26 — Taxation

The county equalization board of any county may classify the personal property and zone and classify the real property in the county and determine the average value of the property so classified or zoned, or units of them, and use the average value so determined as a guide in the…

(a) Immediately after the county assessor files his or her report of the assessment of real and personal property in the office of the county clerk as required by law, the county clerk shall present the report of the assessment to the county equalization board, and the county equ…

(a) The county equalization board, or any member thereof, shall have free access to the records of the office of the county clerk and of the office of the circuit clerk and ex officio county recorder of the county. (b) (1) The county equalization board or any member may enter upo…

(a) (1) A property owner or an agent of a property owner may apply in person, by petition, or by letter to the secretary of the county equalization board on or before the third Monday in August of each year for the adjustment of the county assessor's assessment on the property ow…

(a) (1) (A) The county assessor or a property owner who is aggrieved at the action of a county equalization board may appeal from the action of the county equalization board to the county court by filing a petition of appeal with the county clerk, who shall assign a case number t…

(a) Each county equalization board, immediately on the completion of its work of equalization and before final adjournment, shall adopt a resolution wherein it shall be stated the percentage of true market or actual value at which it has equalized the assessed values of the prope…

(a) It is the duty of the county clerk of each county to enter upon the assessment record of his or her county the adjusted or equalized assessed value of any and all property as found and fixed by the county equalization board. (b) In making the tax books of the county, unless f…

(a) The county clerk of each county shall, on or before the second Monday in November of each year, unless otherwise ordered and directed by the Arkansas Public Service Commission, file with the commission, on such forms as it may prescribe, a “final abstract of the tax books”. (…

(a) The purpose of this section is to:(1) Set out the procedure for a county equalization board to follow when changing real property values in a year when a county is not completing reappraisal; and(2) Require the county equalization board to consult with the Assessment Coordina…

(a) In addition to its other duties, a county equalization board shall hear appeals under § 14-126-103. (b) The county equalization board shall meet as necessary to hear appeals under § 14-126-103.

(a) (1) Beginning January 1, 2018, the Director of the Assessment Coordination Division shall:(A) Approve curricula and provide materials for use in training and educating members of county equalization boards;(B) Supervise a comprehensive course for training and education of mem…

(a) The Director of the Assessment Coordination Division shall establish uniform hearing procedures for county equalization boards, which shall include without limitation information regarding:(1) The notice required for a hearing;(2) Conducting a hearing;(3) Scheduling, reschedu…

(1) The preparer of the tax books shall make out in books prepared for that purpose a complete list or schedule of all the taxable property in his or her county and the value of the taxable property as equalized and arranged in the following form:(1) Each separate tract of real p…

(a) (1) If a county by appropriate action elects to acquire, lease, rent, or otherwise provide for the use of electronic data processing equipment, commonly referred to as a computer, to keep the assessment records, to prepare the tax books, to prepare the tax settlements, and to…

After receiving statements of the rates and sums of money to be levied for the current year from the Auditor of State and from such other officers and authorities as shall be legally empowered to determine the rates or amount of taxes to be levied for the various purposes authori…

(a) It shall be the duty of the preparer of tax books to add each tax book delivered to the county collector, making the separate columns of values when added together amount to the sum of the column of total values when added up and, at the end of the tax book, recapitulate the …

(a) In all cases in which any preparer of the tax books shall omit, by inadvertence or mistake, in any year to enter on the books of his or her county any lands or lots or parts of lots situated in his or her county subject to taxation, it shall be his or her duty to enter them o…

When, for any cause, the taxes in any county, for any year, shall not be collected, they shall be charged on the tax books for the next year and collected by the same officers and in the same manner as the taxes of that year.

(a) (1) The preparer of the tax books shall mark opposite every tract, town lot, or city lot that may have been forfeited to the state for the nonpayment of taxes the word “forfeited”.(2) (A) On that tract, town lot, or city lot there shall not be charged any taxes unless the Com…

(a) On or before February 1 of each year, the preparer of tax books of each county shall make out and deliver the tax books of his or her county to the county collector with the preparer of tax books' warrant attached, under his or her hand and the seal of his or her office, auth…

A.C.A. § 26-28-109Current 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 tax books delivered to the county collector shall be a public record. At the expiration of the county collector's term of office, they shall be delivered to and deposited in the office of the county clerk, there to be preserved as other records of the county.

(a) When, after the tax books have been delivered to the county collector, it is ascertained that there is an error in the real or personal property tax books, the error shall be corrected in the following manner:(1) (A) When the county assessor discovers an error in the real pro…

It shall be the duty of the county clerks of counties having two (2) judicial districts, except Prairie, Woodruff, and Lawrence, to make out, balance, and recapitulate as required by law one (1) set of tax books for each judicial district of the counties.

After the completion of the collection of taxes for each year and the settlement of the county collector with the county court, it shall be the duty of the county clerk to keep the tax books deposited in the office of the district to which they belong.

(a) This section applies to a tax or fee on the county tax books that is levied by any entity that:(1) Is not on the county tax books for the prior year;(2) Applies to more than five-tenths of one percent (0.5%) of either the personal or real estate assessments in the county; and…

(a) If an entity determines that an emergency exists, it may petition the county quorum court of the county to allow the entity to place a tax or fee on the tax books of the county after January 1 and before July 31 of the year in which collection is to be made. (b) If the county…

When any county quorum court in any county in the State of Arkansas in regular or special session, by a majority vote, shall approve the installation of a unit tax ledger system, the county judge of the county shall, by court order, authorize the installation of the system if the…

(1) The “unit tax ledger system” shall be a system of tax accounting that covers the following prerequisites:(1) A ledger account for each unit of real property in the county reflecting a complete tax record for a ten-year period, beginning with the year the system is installed;(…

(a) Under the unit tax ledger system, all counties in the State of Arkansas which shall adopt it shall cause the county collector's office to be the exclusive tax collecting and accounting office of the county, and the county collector shall collect current and delinquent taxes o…

In all counties in the State of Arkansas wherein the unit tax ledger system is installed, the county recorder of deeds, immediately upon recording any instrument of any kind that transfers or conveys title to real property from one (1) person, firm, corporation, organization, sta…

(a) All county assessors in counties where the system contemplated by this subchapter is installed shall deliver to the county collector real and personal property assessments on forms furnished by the county collector. The county collector shall then make proper posting of each …

It is the intent of this subchapter to provide an alternative method of assessment and collection of taxes in counties utilizing the unit tax ledger system where the use of a computerized system for assessment and collection is utilized. The county quorum court may authorize, by …

(a) (1) The county quorum court of any county in this state by ordinance may provide for the use of electronic data processing equipment, commonly referred to as a computer, to keep the assessment records, to prepare the tax books, and to prepare the county collector's records an…

(1) Under the system provided for in this subchapter:(1) It is the duty of the county assessor of each county to enter upon the assessment record of the county the adjusted or equalized assessed value of any and all property as found and fixed by the county equalization board;(2)…

(1) Under the system provided for in this subchapter:(1) After receiving statements of the rates and sums of money to be levied for the current year from the Auditor of State and from such other officers and authorities, including special improvement districts, as shall be legall…

(1) Under the system provided for in this subchapter, the county collector shall:(1) Make changes to the tax books after the county assessor files the final abstract of the tax books as authorized by the county assessor by a two-part change form;(2) Prepare the tax statements and…

(1) Under the system provided for in this subchapter:(1) All county collectors' final tax settlements shall be made and filed with the county court on or before the fourth Monday of December each year;(2) (A) It is the duty of the county court to pass upon the final tax settlemen…

(1) Under the system provided for in this subchapter:(1) The county collector shall maintain a permanent record of all taxes collected and the tax book reflecting all valuation changes and the receipt number, date, and amount of collection under the authority of this subchapter; …

Under the system provided for in this subchapter, the county treasurer shall distribute the taxes by December 31 of each year as authorized by the final tax settlement approved by the county judge.

(a) Taxes assessed upon real and personal property shall bind them and be entitled to preference over all judgments, executions, encumbrances, or liens whensoever created. (b) All taxes assessed shall be a lien upon and bind the property assessed from the first Monday of January …

It shall not be necessary to the validity of an assessment or of a sale of land for taxes that it be assessed to its true owner. Rather, the taxes shall be a charge upon the real and personal property taxed and, when sold, shall vest the title in the purchaser without regard to w…

The personal property of any deceased person shall be liable in the hands of any executor or administrator for any tax due on the same by any testator or intestate.

All suits which may be brought under the provisions of this section and § 26-34-107 shall be conducted by the Attorney General as other suits brought in the name of the State of Arkansas.

No suit shall be brought for the recovery of overdue taxes accruing because of the underassessment of tangible personal and real property resulting from an error of the county assessor after three (3) years from the date on which the taxes should have been collected in regular co…

No suit shall be brought for the recovery of unpaid and overdue taxes accruing because of underassessment of intangible property after seven (7) years from the date on which the taxes should have been in regular course collected.

After the assessment and full payment of any general property, privilege, or excise tax, no proceedings shall be brought or maintained for the reassessment of the value on which the tax is based, except for actual fraud of the taxpayer. Failure to assess taxes as required by law …

(a) Whenever an action may be brought against any person holding the office of county collector, county assessor, or county clerk for performing or attempting to perform any duty or thing authorized by any of the provisions of this act or the laws of this state, for the collectio…

(a) (1) It shall be unlawful for any railroad company, bus line company, truck line company, motor vehicle carrier, or any other common carrier, whether person, firm, or corporation, or the agent or receiver thereof, to knowingly transport, or permit to be transported, within the…

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…