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26-26-1113. Property used for other than church purposes.
Arkansas Code — all titles (historical 2020) · legal_authorities
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 church purposes shall be listed for assessment annually for ad valorem tax purposes between the first Monday in January and May 31 of each year.
(b) The church or its governing official or board shall annually list for assessment for ad valorem tax purposes all property which is not exempted from the tax under the provisions of this chapter.
(c)(1) The Assessment Coordination Division shall promulgate reasonable rules to effectuate the provisions of this chapter.
(2) The division shall certify to the various county assessors and to each church in this state, upon request therefor, guidelines to be used in listing nonexempt property for assessment under the provisions of this chapter.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-26-1113
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:26-26-1113
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: d574415defb1d03fe04ece70469b607075774245bd522b8d274fd5b9167e02c2
Source location: content.xml paragraph 5706
Stored source content
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 church purposes shall be listed for assessment annually for ad valorem tax purposes between the first Monday in January and May 31 of each year.
(b) The church or its governing official or board shall annually list for assessment for ad valorem tax purposes all property which is not exempted from the tax under the provisions of this chapter.
(c)(1) The Assessment Coordination Division shall promulgate reasonable rules to effectuate the provisions of this chapter.
(2) The division shall certify to the various county assessors and to each church in this state, upon request therefor, guidelines to be used in listing nonexempt property for assessment under the provisions of this chapter.
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