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26-26-902. Oath of one listing.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-26-902. Oath of one listing.
(a) The county assessors, deputy county assessors, and Arkansas Public Service Commission, or any other officer charged under the law with assessing taxes, shall, when each and every person presents himself or herself to make and prepare a property list, administer the following oath:
“You do solemnly swear that you will well and truly answer all questions that may be asked of you touching on the assessment of your property.”
(b) Provided, however, this oath shall not be required of any individual assessing his or her real or personal property by telephone under § 26-26-1114 or where the county assessor lists the property for the property owner as permitted in § 26-26-903.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-26-902
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:26-26-902
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 8e22e81862233e2bc1a1a9bf56cfdf632a3e645307c5638b59abffc16d5aa80e
Source location: content.xml paragraph 5171
Stored source content
26-26-902. Oath of one listing.
(a) The county assessors, deputy county assessors, and Arkansas Public Service Commission, or any other officer charged under the law with assessing taxes, shall, when each and every person presents himself or herself to make and prepare a property list, administer the following oath:
“You do solemnly swear that you will well and truly answer all questions that may be asked of you touching on the assessment of your property.”
(b) Provided, however, this oath shall not be required of any individual assessing his or her real or personal property by telephone under § 26-26-1114 or where the county assessor lists the property for the property owner as permitted in § 26-26-903.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-26-1114. Assessment of personal property taxes by mail or by telephone.
(a) For any assessment of personal property taxes after December 31, 1993, a taxpayer may assess the personal property taxes by mail, by telephone, or in person.
(b)(1) The county assessor shall permit assessment of real and personal property of individuals by telephone without a signature verification under oath.
(2) The assessment by telephone shall not apply to business, commercial, and industrial real and personal property assessments.
(3)(A) The county assessor shall mail to individuals assessing personal property by telephone, within five (5) working days from the date of assessment by telephone, an assessment containing a certification, which shall be provided by the county collector, indicating whether all required personal property taxes have been paid.
(B) The county assessor shall provide, if requested, proof of assessment for each motor vehicle assessed and proof of said payment information appropriate for motor vehicle registration renewal by mail.
(c) The Director of the Assessment Coordination Division shall promulgate rules for the administration of this section. The forms and rules promulgated by the director shall apply to all counties in the state.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-26-1114
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 26-26-1114. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-26-903. Owner to list property.
(a) Every person of full age and sound mind shall list the real property of which he or she is the owner, situated in the county in which he or she resides, and the personal property of which he or she is the owner.
(b) The county assessor may relieve the person of this requirement by listing the current year's assessment of real property from a previous property list or from a changed list based on a reassessment of the value of the real property of the owner.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-26-903
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 26-26-903. This identifies an authority to review, not proof of applicability.