Chapter

Assessment of Taxes

Ark. Code Ann. § 26-26-101— Attorney General as chief counsel in tax assessment review
Ark. Code Ann. § 26-26-201— Delinquent assessments
Ark. Code Ann. § 26-26-202— Refusal to give name or description of property
Ark. Code Ann. § 26-26-301— Duties of officers
Ark. Code Ann. § 26-26-302— Assessment records to be kept current
Ark. Code Ann. § 26-26-303— Percentage of value to be used in appraisal
Ark. Code Ann. § 26-26-304— Ratio of assessed value to market value in the assessment year that reappraised values are placed on the assessment rolls
Ark. Code Ann. § 26-26-305— [Repealed.]
Ark. Code Ann. § 26-26-306— Countywide reappraisal of property
Ark. Code Ann. § 26-26-307— Completion of reappraisal — Suspension of penalties
Ark. Code Ann. § 26-26-308— Rules
Ark. Code Ann. § 26-26-309— [Repealed.]
Ark. Code Ann. § 26-26-310— Certification of amount of property tax reduction
Ark. Code Ann. § 26-26-311— Appraisal completion on the date the county collector's books are open for collection on the newly appraised value
Ark. Code Ann. § 26-26-401— Applicability
Ark. Code Ann. § 26-26-402— Procedure for adjustment of taxes after reappraisal or reassessment of property — Definition
Ark. Code Ann. § 26-26-403— Certification of assessed value data
Ark. Code Ann. § 26-26-404— Computation and certification form
Ark. Code Ann. § 26-26-405— Personal property interim millage adjustment
Ark. Code Ann. § 26-26-406— Tax adjustment procedure
Ark. Code Ann. § 26-26-407— Valuation of different types and uses of property
Ark. Code Ann. § 26-26-408— Implementation of millage rollback in fringe school districts — Definition
Ark. Code Ann. § 26-26-409— Rules and regulations
Ark. Code Ann. § 26-26-410— [Repealed.]
Ark. Code Ann. § 26-26-501— [Repealed.]
Ark. Code Ann. § 26-26-502— Deputy county assessors
Ark. Code Ann. § 26-26-503— Appointment and training of personnel
Ark. Code Ann. § 26-26-601— — 26-26-607. [Repealed.]
Ark. Code Ann. § 26-26-701— Furnishing of lists, blanks, and records
Ark. Code Ann. § 26-26-702— Abstracts of tracts and lots of land furnished county assessor
Ark. Code Ann. § 26-26-703— Exempt lands to be abstracted
Ark. Code Ann. § 26-26-704— Land book and list
Ark. Code Ann. § 26-26-705— School district lists
Ark. Code Ann. § 26-26-706— Lists of motor vehicle licenses
Ark. Code Ann. § 26-26-707— List of building permits
Ark. Code Ann. § 26-26-708— List of contracts, deeds, leases
Ark. Code Ann. § 26-26-709— Other instruments conveying real estate
Ark. Code Ann. § 26-26-710— , 26-26-711. [Repealed.]
Ark. Code Ann. § 26-26-712— Employees' names furnished on demand
Ark. Code Ann. § 26-26-713— Filing of required lists
Ark. Code Ann. § 26-26-714— Preservation of assessment lists
Ark. Code Ann. § 26-26-715— Information gathered by county assessor
Ark. Code Ann. § 26-26-716— Assessment reports filed with county clerk
Ark. Code Ann. § 26-26-717— Accurate description of all tracts required
Ark. Code Ann. § 26-26-718— Duty to account for all realty
Ark. Code Ann. § 26-26-719— Irregular or incomplete descriptions
Ark. Code Ann. § 26-26-720— Correcting descriptions already on books
Ark. Code Ann. § 26-26-721— Checking for nonpayment of delinquent taxes
Ark. Code Ann. § 26-26-801— Duties of officials
Ark. Code Ann. § 26-26-802— Platting subdivisions for assessment purposes
Ark. Code Ann. § 26-26-803— Designation of tracts
Ark. Code Ann. § 26-26-804— Compensation of officials
Ark. Code Ann. § 26-26-901— Furnishing of forms
Ark. Code Ann. § 26-26-902— Oath of one listing
Ark. Code Ann. § 26-26-903— Owner to list property
Ark. Code Ann. § 26-26-904— Listing by representatives
Ark. Code Ann. § 26-26-905— Persons holding property
Ark. Code Ann. § 26-26-906— Pawnbrokers
Ark. Code Ann. § 26-26-907— Lands sold for taxes
Ark. Code Ann. § 26-26-908— Property converted into nontaxable securities
Ark. Code Ann. § 26-26-909— Credits and stocks which need not be listed
Ark. Code Ann. § 26-26-910— Valuations in listings not conclusive
Ark. Code Ann. § 26-26-911— Inquiries to makers of lists
Ark. Code Ann. § 26-26-912— [Repealed.]
Ark. Code Ann. § 26-26-913— Special list of omitted property
Ark. Code Ann. § 26-26-914— Unavoidable failure to list property
Ark. Code Ann. § 26-26-1001— List of exempt real property
Ark. Code Ann. § 26-26-1002— Separate list of omitted exempt realty
Ark. Code Ann. § 26-26-1101— Time to assess realty
Ark. Code Ann. § 26-26-1102— Place of assessment — Definition
Ark. Code Ann. § 26-26-1103— Reports of total assessments
Ark. Code Ann. § 26-26-1104— Failure to list intangible personalty
Ark. Code Ann. § 26-26-1105— Report of manufactured home and mobile home purchases
Ark. Code Ann. § 26-26-1106— [Repealed.]
Ark. Code Ann. § 26-26-1107— Change in or damage to property
Ark. Code Ann. § 26-26-1108— Agricultural lands annexed by city or town
Ark. Code Ann. § 26-26-1109— Timber rights
Ark. Code Ann. § 26-26-1110— Mineral rights
Ark. Code Ann. § 26-26-1111— Mineral and surface estates owned by same person
Ark. Code Ann. § 26-26-1112— Separate records for severed mineral interests
Ark. Code Ann. § 26-26-1113— Property used for other than church purposes
Ark. Code Ann. § 26-26-1114— Assessment of personal property taxes by mail or by telephone
Ark. Code Ann. § 26-26-1115— Apportionment of realty taxes
Ark. Code Ann. § 26-26-1116— [Repealed.]
Ark. Code Ann. § 26-26-1117— [Repealed.]
Ark. Code Ann. § 26-26-1118— Limitation on increase of property's assessed value
Ark. Code Ann. § 26-26-1119— Prohibited conduct — Penalties — Time limitation
Ark. Code Ann. § 26-26-1120— Disabled persons — Definition
Ark. Code Ann. § 26-26-1121— Determination of millage rollback
Ark. Code Ann. § 26-26-1122— Definitions
Ark. Code Ann. § 26-26-1123— Sale of real property
Ark. Code Ann. § 26-26-1124— Property tax relief for persons disabled or more than sixty-five years of age
Ark. Code Ann. § 26-26-1125— Guidelines for assessing property — Noncompliance. [Effective May 1, 2021.]
Ark. Code Ann. § 26-26-1201— Date of valuation
Ark. Code Ann. § 26-26-1202— Valuation procedures
Ark. Code Ann. § 26-26-1203— Merchants
Ark. Code Ann. § 26-26-1204— Accounts and notes included in merchant's valuation
Ark. Code Ann. § 26-26-1205— Manufacturers
Ark. Code Ann. § 26-26-1206— Federally funded housing for certain persons — Definitions
Ark. Code Ann. § 26-26-1207— Motor vehicle dealer inventory
Ark. Code Ann. § 26-26-1301— Order upon complaint
Ark. Code Ann. § 26-26-1302— Qualification of appointees
Ark. Code Ann. § 26-26-1303— Power and authority
Ark. Code Ann. § 26-26-1304— Compensation
Ark. Code Ann. § 26-26-1305— Effect of reassessment
Ark. Code Ann. § 26-26-1306— Liability for expenses
Ark. Code Ann. § 26-26-1307— Notice of reappraisal
Ark. Code Ann. § 26-26-1308— Limitations on reappraisals
Ark. Code Ann. § 26-26-1401— Purpose
Ark. Code Ann. § 26-26-1402— Applicability
Ark. Code Ann. § 26-26-1403— Effective date
Ark. Code Ann. § 26-26-1404— Provisions supplemental
Ark. Code Ann. § 26-26-1405— Rights and responsibilities not limited
Ark. Code Ann. § 26-26-1406— Penalties
Ark. Code Ann. § 26-26-1407— Procedure and forms
Ark. Code Ann. § 26-26-1408— Time for assessment and payment
Ark. Code Ann. § 26-26-1409— , 26-26-1410. [Repealed.]
Ark. Code Ann. § 26-26-1501— Purpose and intent
Ark. Code Ann. § 26-26-1502— Definitions
Ark. Code Ann. § 26-26-1503— Personal property
Ark. Code Ann. § 26-26-1504— Real property
Ark. Code Ann. § 26-26-1505— Statement of capital stock
Ark. Code Ann. § 26-26-1601— Applicability
Ark. Code Ann. § 26-26-1602— Report of property subject to assessment
Ark. Code Ann. § 26-26-1603— Information to be furnished
Ark. Code Ann. § 26-26-1604— Delinquency in filing statement
Ark. Code Ann. § 26-26-1605— Annual assessment meeting
Ark. Code Ann. § 26-26-1606— Determination of assessment
Ark. Code Ann. § 26-26-1607— Method of valuing property — Definition
Ark. Code Ann. § 26-26-1608— Assessment when no report or erroneous report filed
Ark. Code Ann. § 26-26-1609— Hearing prior to assessment
Ark. Code Ann. § 26-26-1610— Notice of assessment — Review and refunds
Ark. Code Ann. § 26-26-1611— Assignment or apportionment of assessed value
Ark. Code Ann. § 26-26-1612— Recording and certification of valuation
Ark. Code Ann. § 26-26-1613— Property not used in utility operation
Ark. Code Ann. § 26-26-1614— Levy and collection of taxes
Ark. Code Ann. § 26-26-1615— Average tax rate
Ark. Code Ann. § 26-26-1616— Disposition of taxes and penalties
Ark. Code Ann. § 26-26-1701— Definition
Ark. Code Ann. § 26-26-1702— Report required
Ark. Code Ann. § 26-26-1703— Report by railroads of private car mileage
Ark. Code Ann. § 26-26-1704— Failure to make statements
Ark. Code Ann. § 26-26-1705— Valuation and assessment
Ark. Code Ann. § 26-26-1706— Levy of tax, collection, and penalty for delinquency
Ark. Code Ann. § 26-26-1707— Disposition of taxes and penalties
Ark. Code Ann. § 26-26-1801— Definition
Ark. Code Ann. § 26-26-1802— Jurisdiction
Ark. Code Ann. § 26-26-1803— Rules
Ark. Code Ann. § 26-26-1901— Definitions
Ark. Code Ann. § 26-26-1902— Reappraisal
Ark. Code Ann. § 26-26-1903— Criteria for reappraisal
Ark. Code Ann. § 26-26-1904— Objectives
Ark. Code Ann. § 26-26-1905— Rules relating to reappraisal procedures
Ark. Code Ann. § 26-26-1906— Computer-assisted mass appraisal systems
Ark. Code Ann. § 26-26-1907— Arkansas Real Property Reappraisal Fund
Ark. Code Ann. § 26-26-1908— Applicability of relation to ad valorem tax
Ark. Code Ann. § 26-26-1909— Relation to previous requirements
Ark. Code Ann. § 26-26-1910— Scope
Ark. Code Ann. § 26-26-1911— Division authority
Ark. Code Ann. § 26-26-2001— — 26-26-2003. [Repealed.]