Arkansas Code Title 26, Subtitle 3, Chapter 26, Subchapter 9 - Listing of Property for Assessment

• § 26-26-901 - Furnishing of Forms.
  Upon the application of the property owner or other person required to file an assessment list, the county assessor shall furnish appropriate blanks upon...
• § 26-26-902 - Oath of One Listing.
  (a) The county assessors, deputy county assessors, and Arkansas Public Service Commission, or any other officer charged under the law with assessing taxes, shall,...
• § 26-26-903 - Owner to List Property.
  (a) Every person of full age and sound mind shall list the real property of which he or she is the owner, situated in...
• § 26-26-904 - Listing by Representatives.
  The property of every ward shall be listed by his or her guardian; of every minor, idiot, or lunatic, having no other guardian, by...
• § 26-26-905 - Persons Holding Property.
  Property held under a lease for a term exceeding ten (10) years belonging to the state or to any religious, scientific, or benevolent society...
• § 26-26-906 - Pawnbrokers.
  Every person or company engaged in the business of receiving property in pledge or as security for money or other things advanced to the...
• § 26-26-907 - Lands Sold for Taxes.
  All lands and town lots sold for the payment of taxes shall be assessed in the name of the purchaser.
• § 26-26-908 - Property Converted Into Nontaxable Securities.
  (a) If any person shall have converted moneys, credits, or other personal property in the year preceding January 1 of the year in which...
• § 26-26-909 - Credits and Stocks Which Need Not Be Listed.
  (a) No person shall be required to list a greater portion of any credits than he or she believes will be acquired or can...
• § 26-26-910 - Valuations in Listings Not Conclusive.
  (a) (1) The valuations as set out in any assessment list required under the provisions of this subchapter to be delivered to the county...
• § 26-26-911 - Inquiries to Makers of Lists.
  (a) The Arkansas Public Service Commission, the county assessor, or any one of them who may be required under the law to make assessment...
• § 26-26-912 - [Repealed.]
• § 26-26-913 - Special List of Omitted Property.
  Whenever the county assessor shall discover that any property has been omitted for any cause from the assessment roll, if it is before the...
• § 26-26-914 - Unavoidable Failure to List Property.
  (a) If any person required to list property for taxation shall have been prevented by sickness or absence from giving to the county assessor...

Last modified: November 15, 2016