Arkansas Code Title 26, Subtitle 3, Chapter 26, Subchapter 4 - Adjustment of Taxes

• § 26-26-401 - Applicability.
  The provisions of this subchapter relative to the adjustment or rollback of millage levied for ad valorem tax purposes shall be applicable only where...
• § 26-26-402 - Procedure for Adjustment of Taxes After Reappraisal or Reassessment of Property.
  (a) (1) Whenever a countywide reappraisal or reassessment of property subject to ad valorem taxes, made in accordance with procedures established in this subchapter...
• § 26-26-403 - Certification of Assessed Value Data.
  (a) In the base year of an approved countywide reassessment program, the county clerk shall certify the assessed value by taxing unit after the...
• § 26-26-404 - Computation and Certification Form.
  (a) (1) The governing body of each taxing unit in the base year of countywide reassessment shall complete the following form and return the...
• § 26-26-405 - Personal Property Interim Millage Adjustment.
  (a) Revenues derived from personal property by each taxing unit in the county are to be frozen at the base-year levels. The millage applied...
• § 26-26-406 - Tax Adjustment Procedure.
  The following tax adjustment procedure must be completed by the county clerk on or before the third Monday in November, after all due process...
• § 26-26-407 - Valuation of Different Types and Uses of Property.
  (a) Residential property used solely as the principal place of residence of the owner shall be assessed in accordance with its value as a...
• § 26-26-408 - Implementation of Millage Rollback in Fringe School Districts.
  (a) As used in this section, "fringe school districts" means those school districts whose boundaries extend across one (1) or more county lines.(b) When...
• § 26-26-409 - Rules and Regulations.
  The various state agencies having authority and responsibility with respect to the implementation of the provisions of Arkansas Constitution, Amendment 59, and the provisions...
• § 26-26-410 - [Repealed.]

Last modified: November 15, 2016