Arkansas Code Title 26, Subtitle 3, Chapter 28, Subchapter 1 - General Provisions
- § 26-28-101 - Form of Tax Books.
The preparer of the tax books shall make out in books prepared for that purpose a complete list or schedule of all the taxable...
- § 26-28-102 - Electronic Data Processing Equipment.
(a) (1) If a county by appropriate action elects to acquire, lease, rent, or otherwise provide for the use of electronic data processing equipment,...
- § 26-28-103 - Extension of Taxes.
After receiving statements of the rates and sums of money to be levied for the current year from the Auditor of State and from...
- § 26-28-104 - Recapitulation of Taxes.
(a) It shall be the duty of the preparer of tax books to add each tax book delivered to the county collector, making the...
- § 26-28-105 - Entry for Omitted Years.
(a) In all cases in which any preparer of the tax books shall omit, by inadvertence or mistake, in any year to enter on...
- § 26-28-106 - Charging Uncollected Taxes.
When, for any cause, the taxes in any county, for any year, shall not be collected, they shall be charged on the tax books...
- § 26-28-107 - Marking of Forfeited Lands.
(a) (1) The preparer of the tax books shall mark opposite every tract, town lot, or city lot that may have been forfeited to...
- § 26-28-108 - Delivery of Tax Books to County Collector.
(a) On or before February 1 of each year, the preparer of tax books of each county shall make out and deliver the tax...
- § 26-28-109 - [Repealed.]
- § 26-28-110 - Public Records -- Preservation.
The tax books delivered to the county collector shall be a public record. At the expiration of the county collector's term of office, they...
- § 26-28-111 - Correction of Errors.
(a) When, after the tax books have been delivered to the county collector, it is ascertained that there is an error in the real...
- § 26-28-112 - Books for Two Judicial Districts.
It shall be the duty of the county clerks of counties having two (2) judicial districts, except Prairie, Woodruff, and Lawrence, to make out,...
- § 26-28-113 - Deposit of Books in Proper District.
After the completion of the collection of taxes for each year and the settlement of the county collector with the county court, it shall...
- § 26-28-114 - Listing of the Real Estate Parcels or Personal Assessments.
(a) This section applies to a tax or fee on the county tax books that is levied by any entity that: (1) Is not...
- § 26-28-115 - Emergency Petition.
(a) If an entity determines that an emergency exists, it may petition the county quorum court of the county to allow the entity to...
Last modified: November 15, 2016