Arkansas Code Title 26, Subtitle 5, Chapter 61 - Tax on Timberlands and Rangelands

• § 26-61-101 - Title.
  This chapter shall be known and cited as the "Forest Fire Protection Tax Act of 1969".
• § 26-61-102 - Definition.
  As used in this chapter, "timberlands" shall be defined in the manner prescribed in Arkansas Constitution, Amendment 59, and legislation enacted to implement the...
• § 26-61-103 - Levy of Tax.
  There is levied on all timberlands in this state an annual tax of twenty cents (20cent(s)) per acre to be collected under this chapter...
• § 26-61-104 - Nature of Tax.
  The tax levied in this chapter shall not be construed as an ad valorem tax but shall constitute a special tax upon each acre...
• § 26-61-105 - Lien on Property.
  The tax if not paid in the manner provided in this chapter shall constitute a lien upon and bind the property on which the...
• § 26-61-106 - [Repealed.]
• § 26-61-107 - Classification of Lands.
  (a) The Assessment Coordination Department shall establish standards for the classification of lands in this state which are deemed as timberlands and shall certify...
• § 26-61-108 - Time for Payment.
  The special taxes levied under this chapter shall be paid by the respective owners of timberlands at the time real property taxes are paid...
• § 26-61-109 - Penalty and Delinquency.
  (a) If the tax is not paid within the time provided in this chapter, a penalty of up to twenty-five percent (25%) as determined...
• § 26-61-110 - Disposition of Taxes Collected.
  (a) The county treasurer on or before the twentieth day following the end of each calendar quarter shall transmit to the Arkansas Forestry Commission...
• § 26-61-111 - Failure of County Officials to Collect Taxes.
  (a) It is found and determined by the General Assembly that the Arkansas Forestry Commission is in need of additional funds for the protection...
• § 26-61-112 - Exemption From Tax.
  Disabled veterans, surviving spouses of disabled veterans, and surviving minor dependent children of disabled veterans who are eligible for the exemption from the payment...

Last modified: November 15, 2016