Chapter 26 - Assessment Of Taxes
- Subchapter 1 - General Provisions
- Subchapter 2 - Penalties and Offenses Generally
- Subchapter 3 - Administration Generally
- § 26-26-301 - Duties of officers.
- § 26-26-302 - Assessment records to be kept current.
- § 26-26-303 - Percentage of value to be used in appraisal.
- § 26-26-304 - Ratio of assessed value to market value in the assessment year that reappraised values are placed on the assessment rolls.
- § 26-26-305 - [Repealed.]
- § 26-26-306 - Countywide reappraisal of property.
- § 26-26-307 - Completion of reappraisal -- Suspension of penalties.
- § 26-26-308 - Rules and regulations.
- § 26-26-309 - [Repealed.]
- § 26-26-310 - Certification of amount of property tax reduction.
- § 26-26-311 - Appraisal completion on the date the collector's books are open for collection on the newly appraised value.
- Subchapter 4 - Adjustment of Taxes
- § 26-26-401 - Applicability.
- § 26-26-402 - Procedure for adjustment of taxes after reappraisal or reassessment of property.
- § 26-26-403 - Certification of assessed value data.
- § 26-26-404 - Computation and certification form.
- § 26-26-405 - Personal property interim millage adjustment.
- § 26-26-406 - Tax adjustment procedure.
- § 26-26-407 - Valuation of different types and uses of property.
- § 26-26-408 - Implementation of millage rollback in fringe school districts.
- § 26-26-409 - Rules and regulations.
- § 26-26-410 - [Repealed.]
- Subchapter 5 - County Assessors
- Subchapter 6 - Professional Appraisers
- Subchapter 7 - Lists -- Abstracts -- Books -- Records
- § 26-26-701 - Furnishing of lists, blanks, and records.
- § 26-26-702 - Abstracts of tracts and lots of land furnished assessor.
- § 26-26-703 - Exempt lands to be abstracted.
- § 26-26-704 - Land book and list.
- § 26-26-705 - School district lists.
- § 26-26-706 - Lists of motor vehicle licenses.
- § 26-26-707 - List of building permits.
- § 26-26-708 - List of contracts, deeds, leases.
- § 26-26-709 - Other instruments conveying real estate.
- § 26-26-710
- § 26-26-712 - Employees' names furnished on demand.
- § 26-26-713 - Filing of required lists.
- § 26-26-714 - Preservation of assessment lists.
- § 26-26-715 - Information gathered by assessor.
- § 26-26-716 - Assessment reports filed with county clerk.
- § 26-26-717 - Accurate description of all tracts required.
- § 26-26-718 - Duty to account for all realty.
- § 26-26-719 - Irregular or incomplete descriptions.
- § 26-26-720 - Correcting descriptions already on books.
- § 26-26-721 - Checking for nonpayment of delinquent taxes.
- Subchapter 8 - Surveys and Plats
- Subchapter 9 - Listing of Property for Assessment
- § 26-26-901 - Furnishing of forms.
- § 26-26-902 - Oath of one listing.
- § 26-26-903 - Owner to list property.
- § 26-26-904 - Listing by representatives.
- § 26-26-905 - Persons holding property.
- § 26-26-906 - Pawnbrokers.
- § 26-26-907 - Lands sold for taxes.
- § 26-26-908 - Property converted into nontaxable securities.
- § 26-26-909 - Credits and stocks which need not be listed.
- § 26-26-910 - Valuations in listings not conclusive.
- § 26-26-911 - Inquiries to makers of lists.
- § 26-26-912 - House-to-house canvass.
- § 26-26-913 - Special list of omitted property.
- § 26-26-914 - Unavoidable failure to list property.
- Subchapter 10 - Exempt Property
- Subchapter 11 - Assessment of Property Generally
- § 26-26-1101 - Time to assess realty.
- § 26-26-1102 - Place of assessment.
- § 26-26-1103 - Reports of total assessments.
- § 26-26-1104 - Failure to list intangible personalty.
- § 26-26-1105 - Report of manufactured home and mobile home purchases.
- § 26-26-1106 - [Repealed.]
- § 26-26-1107 - Change in or damage to property.
- § 26-26-1108 - Agricultural lands annexed by city or town.
- § 26-26-1109 - Timber rights.
- § 26-26-1110 - Mineral rights.
- § 26-26-1111 - Mineral and surface estates owned by same person.
- § 26-26-1112 - Separate records for severed mineral interests.
- § 26-26-1113 - Property used for other than church purposes.
- § 26-26-1114 - Assessment of personal property taxes by mail or by telephone.
- § 26-26-1115 - Apportionment of realty taxes.
- § 26-26-1116 - [Repealed.]
- § 26-26-1117 - [Repealed.]
- § 26-26-1118 - Limitation on increase of property's assessed value.
- § 26-26-1119 - Prohibited conduct -- Penalties -- Time limitation.
- § 26-26-1120 - Disabled persons.
- § 26-26-1121 - Time of assessment.
- § 26-26-1122 - Definitions.
- § 26-26-1123 - Sale of real property.
- § 26-26-1124 - Property tax relief for persons disabled or more than sixty-five years of age.
- Subchapter 12 - Valuation of Property
- Subchapter 13 - Reassessment of Property
- Subchapter 14 - Tangible Personal Property
- Subchapter 15 - Corporations and Financial Institutions
- Subchapter 16 - Utilities and Carriers Generally
- § 26-26-1601 - Applicability.
- § 26-26-1602 - Report of property subject to assessment.
- § 26-26-1603 - Information to be furnished.
- § 26-26-1604 - Delinquency in filing statement.
- § 26-26-1605 - Annual assessment meeting.
- § 26-26-1606 - Determination of assessment.
- § 26-26-1607 - Method of valuing property.
- § 26-26-1608 - Assessment when no report or erroneous report filed.
- § 26-26-1609 - Hearing prior to assessment.
- § 26-26-1610 - Notice of assessment -- Review and refunds.
- § 26-26-1611 - Assignment or apportionment of assessed value.
- § 26-26-1612 - Recording and certification of valuation.
- § 26-26-1613 - Property not used in utility operation.
- § 26-26-1614 - Levy and collection of taxes.
- § 26-26-1615 - Average tax rate.
- § 26-26-1616 - Disposition of taxes and penalties.
- Subchapter 17 - Private Car Companies
- § 26-26-1701 - Definition.
- § 26-26-1702 - Report required.
- § 26-26-1703 - Report by railroads of private car mileage.
- § 26-26-1704 - Failure to make statements.
- § 26-26-1705 - Valuation and assessment.
- § 26-26-1706 - Levy of tax, collection, and penalty for delinquency.
- § 26-26-1707 - Disposition of taxes and penalties.
- Subchapter 18 - Cable Television Systems
- Subchapter 19 - Uniform System of Real Property Assessment
- § 26-26-1901 - Definitions.
- § 26-26-1902 - Reappraisal.
- § 26-26-1903 - Criteria for reappraisal.
- § 26-26-1904 - Objectives.
- § 26-26-1905
- § 26-26-1906 - Computer-assisted mass appraisal systems.
- § 26-26-1907 - Arkansas Real Property Reappraisal Fund.
- § 26-26-1908 - Applicability of relation to ad valorem tax.
- § 26-26-1909 - Relation to previous requirements.
- § 26-26-1910 - Scope.
- § 26-26-1911 - Department authority.
- Subchapter 20 - Coordination of Uniform Reporting of County Property Tax Information