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26-26-713. Filing of required lists.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-26-713. Filing of required lists.
(a) All lists required in §§ 26-26-705, 26-26-707, and 26-26-708 by clerks, school directors, and others shall be filed with the county assessors of the various counties on the first Monday in January of each year.
(b) The lists shall be filed in triplicate:
(1) One (1) to be forwarded by the county assessor to the Arkansas Public Service Commission;
(2) One (1) to be filed with the county clerk; and
(3) One (1) to be retained by the county assessor.
(c)(1) The list retained by the county assessor shall be checked by him or her and used in his or her endeavor to place all taxable property on the books.
(2) When the county assessor's books are closed, the county assessor shall certify all of the lists to the county court, and the certificate shall show whether the individuals have made an assessment and if not, why not, and what effort the county assessor has put forth in each case to secure an assessment by each individual on the lists.
(d)(1) Upon conviction, any individual, school director, tax commissioner, county assessor, or other person charged with a duty under this section who fails to perform the duty is guilty of a violation and shall be fined in any sum not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000).
(2) Upon conviction for a second offense, in the case of any public official, the public official shall be removed from office.
(e) The commission shall prepare such forms as will ensure the effective execution of this section.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-26-713
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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Stable record: arkansas_code:legal_authorities:26-26-713
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: a5920c4e28d117881cd1b143d1d36178600b7b4c441e95f123f9a602ef4bc4eb
Source location: content.xml paragraph 4949
Stored source content
26-26-713. Filing of required lists.
(a) All lists required in §§ 26-26-705, 26-26-707, and 26-26-708 by clerks, school directors, and others shall be filed with the county assessors of the various counties on the first Monday in January of each year.
(b) The lists shall be filed in triplicate:
(1) One (1) to be forwarded by the county assessor to the Arkansas Public Service Commission;
(2) One (1) to be filed with the county clerk; and
(3) One (1) to be retained by the county assessor.
(c)(1) The list retained by the county assessor shall be checked by him or her and used in his or her endeavor to place all taxable property on the books.
(2) When the county assessor's books are closed, the county assessor shall certify all of the lists to the county court, and the certificate shall show whether the individuals have made an assessment and if not, why not, and what effort the county assessor has put forth in each case to secure an assessment by each individual on the lists.
(d)(1) Upon conviction, any individual, school director, tax commissioner, county assessor, or other person charged with a duty under this section who fails to perform the duty is guilty of a violation and shall be fined in any sum not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000).
(2) Upon conviction for a second offense, in the case of any public official, the public official shall be removed from office.
(e) The commission shall prepare such forms as will ensure the effective execution of this section.
Cross-references
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-26-705. School district lists.
(a) The school directors of each and every school district in the state shall furnish to the county assessor a complete list, showing addresses alphabetically arranged, of all persons who under the law should be taxpayers in the school district.
(b) The various school boards are authorized to pay out of the school funds of the district the expense incurred in the preparation of the list.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-26-705
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. The source passage cites 26-26-705. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-26-707. List of building permits.
The city clerks of all cities and municipalities in each county shall prepare and file with the county assessor a list of all building permits issued each year. The list shall be alphabetically arranged, showing the value of the improvements to be made and the names and addresses of the persons making the improvements.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-26-707
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. The source passage cites 26-26-707. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-26-708. List of contracts, deeds, leases.
(a) The county recorder of deeds and mortgages in each county shall, each year, prepare and file with the county assessor a list, alphabetically arranged in the name of the grantor, or a copy of the following which were recorded during the year, to wit:
(1) All deeds, mortgages, and contracts for the sale of realty;
(2) All timber deeds or contracts, or mineral or royalty deeds; and
(3) All leases or contracts of every kind, whether oil and gas or other things leased.
(b) If a list is furnished, it shall reflect the last known business address of the person owning the rights under the contract, deed, or lease, the date, and the consideration.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-26-708
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. The source passage cites 26-26-708. This identifies an authority to review, not proof of applicability.