Arkansas Code

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Subchapter 11 — Assessment of Property Generally

• Section26-26-1101. Time to assess realty.
• Section26-26-1102. Place of assessment — Definition.
• Section26-26-1103. Reports of total assessments.
• Section26-26-1104. Failure to list intangible personalty.
• Section26-26-1105. Report of manufactured home and mobile home purchases.
• Section26-26-1106. [Repealed.]
• Section26-26-1107. Change in or damage to property.
• Section26-26-1108. Agricultural lands annexed by city or town.
• Section26-26-1109. Timber rights.
• Section26-26-1110. Mineral rights.
• Section26-26-1111. Mineral and surface estates owned by same person.
• Section26-26-1112. Separate records for severed mineral interests.
• Section26-26-1113. Property used for other than church purposes.
• Section26-26-1114. Assessment of personal property taxes by mail or by telephone.
• Section26-26-1115. Apportionment of realty taxes.
• Section26-26-1116. [Repealed.]
• Section26-26-1117. [Repealed.]
• Section26-26-1118. Limitation on increase of property's assessed value.
• Section26-26-1119. Prohibited conduct — Penalties — Time limitation.
• Section26-26-1120. Disabled persons — Definition.
• Section26-26-1121. Determination of millage rollback.
• Section26-26-1122. Definitions.
• Section26-26-1123. Sale of real property.
• Section26-26-1124. Property tax relief for persons disabled or more than sixty-five years of age.
• Section26-26-1125. Guidelines for assessing property — Noncompliance. [Effective May 1, 2021.]