Arkansas Code Title 26, Subtitle 3, Chapter 26, Subchapter 11 - Assessment of Property Generally

• § 26-26-1101 - Time to Assess Realty.
  Each year the county assessor shall, between the first Monday in January and July 1, appraise and assess all real property situated within the...
• § 26-26-1102 - Place of Assessment.
  (a) All real estate and tangible personal property shall be assessed for taxation in the taxing district in which the property is located and...
• § 26-26-1103 - Reports of Total Assessments.
  (a) The county assessor shall, on or before August 1 of each year, deliver to the clerk of the county equalization board his or...
• § 26-26-1104 - Failure to List Intangible Personalty.
  A county assessor in this state shall not be held liable, either personally or in his or her official capacity as county assessor, for...
• § 26-26-1105 - Report of Manufactured Home and Mobile Home Purchases.
  (a) A purchaser of a manufactured home or mobile home shall report the purchase of each new or used manufactured home or mobile home...
• § 26-26-1106 - [Repealed.]
• § 26-26-1107 - Change in or Damage to Property.
  (a) All lands that shall have been purchased from owners, the property of whom or which was by law exempt, all new improvements over...
• § 26-26-1108 - Agricultural Lands Annexed by City or Town.
  (a) All lands which may be annexed by any city or incorporated town which are being used for agricultural purposes shall be assessed as...
• § 26-26-1109 - Timber Rights.
  (a) (1) When the timber rights in any land shall, by conveyance or otherwise, be held by one (1) or more persons, firms, or...
• § 26-26-1110 - Mineral Rights.
  (a) (1) The county assessor shall assess all producing mineral interests in the county. (2) (A) The county assessor shall assess the mineral interests...
• § 26-26-1111 - Mineral and Surface Estates Owned by Same Person.
  When the mineral estate and the surface estate in land shall become vested in the same person, after a prior severance by deed or...
• § 26-26-1112 - Separate Records for Severed Mineral Interests.
  County assessors may maintain separate records for severed mineral interests if the records are maintained by legal description of the surface estate in the...
• § 26-26-1113 - Property Used for Other Than Church Purposes.
  (a) All personal property owned by any church and held for, or used for, commercial, business, rental, or investment purposes or purposes other than...
• § 26-26-1114 - Assessment of Personal Property Taxes by Mail or by Telephone.
  (a) For any assessment of personal property taxes after December 31, 1993, a taxpayer may assess the personal property taxes by mail, by telephone,...
• § 26-26-1115 - Apportionment of Realty Taxes.
  (a) (1) When a person acquires ownership of a portion of a parcel of realty during the time of year when the county assessor...
• § 26-26-1116 - [Repealed.]
• § 26-26-1117 - [Repealed.]
• § 26-26-1118 - Limitation on Increase of Property's Assessed Value.
  (a) (1) (A) There is established a homestead property tax credit for each assessment year that reduces the amount of real property taxes assessed...
• § 26-26-1119 - Prohibited Conduct -- Penalties -- Time Limitation.
  (a) (1) No property owner shall claim more than one (1) homestead property tax credit for each year. (2) (A) If the county assessor...
• § 26-26-1120 - Disabled Persons.
  (a) As used in Arkansas Constitution, Amendment 79, "disabled person" means a person who: (1) Is disabled for purposes of Subchapter XIX of the...
• § 26-26-1121 - Determination of Millage Rollback.
  (a) To determine whether a rollback of millage rates is required under Arkansas Constitution, Article 16, § 14, each taxing entity shall compare the...
• § 26-26-1122 - Definitions.
  (a) As used in this subchapter and in the Arkansas Constitution, Amendment 79: (1) (A) "Homestead" means the dwelling of a person that is...
• § 26-26-1123 - Sale of Real Property.
  (a) When a person sells his or her real property, the county assessor shall assess the real property at twenty percent (20%) of the...
• § 26-26-1124 - Property Tax Relief for Persons Disabled or More Than Sixty-Five Years of Age.
  (a) (1) A homestead used as the taxpayer's principal place of residence that is purchased or constructed on or after January 1, 2001, by...

Last modified: November 15, 2016