Arkansas Code Title 26, Subtitle 3, Chapter 26, Subchapter 3 - Administration Generally

• § 26-26-301 - Duties of Officers.
  (a) All duties imposed by this subchapter on all state and county officers are declared to be mandatory, and any officer who neglects, fails,...
• § 26-26-302 - Assessment Records to Be Kept Current.
  (a) It shall be the duty of each county assessor to keep his or her appraisal and assessment data and records current by securing...
• § 26-26-303 - Percentage of Value to Be Used in Appraisal.
  (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...
• § 26-26-304 - Ratio of Assessed Value to Market Value in the Assessment Year that Reappraised Values are Placed on the Assessment Rolls.
  (a) (1) (A) The Assessment Coordination Department shall prepare a ratio study for the purpose of determining the average ratio of full assessed value...
• § 26-26-305 - [Repealed.]
• § 26-26-306 - Countywide Reappraisal of Property.
  (a) Any countywide valuation review program begun in accordance with the requirements of § 26-26-305 [repealed] shall be deemed to be a countywide reappraisal...
• § 26-26-307 - Completion of Reappraisal -- Suspension of Penalties.
  (a) When there is a countywide reappraisal of property for ad valorem tax purposes in any county, which reappraisal is conducted over a period...
• § 26-26-308 - Rules and Regulations.
  The Assessment Coordination Department shall promulgate appropriate rules and regulations to carry out the provisions of §§ 26-26-306 and 26-26-307 and this section.
• § 26-26-309 - [Repealed.]
• § 26-26-310 - Certification of Amount of Property Tax Reduction.
  (a) (1) On or before March 31 of each year, the county collector of each county shall certify to the Chief Fiscal Officer of...
• § 26-26-311 - Appraisal Completion on the Date the County Collector's Books are Open for Collection on the Newly Appraised Value.
  (a) For purposes of Arkansas Constitution, Amendment 79, and any laws of this state referencing countywide reappraisals of property for property taxation purposes, a...

Last modified: November 15, 2016