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26-26-911. Inquiries to makers of lists.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-26-911. Inquiries to makers of lists.
(a) The Arkansas Public Service Commission, the county assessor, or any one of them who may be required under the law to make assessment rolls shall, in addition to their duties as required by law, specifically inquire of the maker of each list the following:
(1) The number, kind, and value of each automobile he or she owns;
(2) The cash or funds on hand, and money on time deposit or otherwise in any depository, in or out of the state;
(3) The taxable securities of every kind and their value, in or out of the state, he or she may own;
(4) What stock, bonds, or mortgages owned and their value, in or out of the state;
(5) What leases or mineral deeds are owned and the value of them that are contemplated in §§ 26-26-1109 and 26-26-1110;
(6) What timber, deeds, or contracts contemplated by § 26-3-205 he or she owns and the value of them; and
(7) Any other property of any kind whatsoever that has a value about which questions have not been asked.
(b) The taxpayer shall then be required to assess the properties disclosed by investigation.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-26-911
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:26-26-911
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 91f57bea18847cbaf36069029bbd50775eaea51da6c45f0d476fcae938681beb
Source location: content.xml paragraph 5309
Stored source content
26-26-911. Inquiries to makers of lists.
(a) The Arkansas Public Service Commission, the county assessor, or any one of them who may be required under the law to make assessment rolls shall, in addition to their duties as required by law, specifically inquire of the maker of each list the following:
(1) The number, kind, and value of each automobile he or she owns;
(2) The cash or funds on hand, and money on time deposit or otherwise in any depository, in or out of the state;
(3) The taxable securities of every kind and their value, in or out of the state, he or she may own;
(4) What stock, bonds, or mortgages owned and their value, in or out of the state;
(5) What leases or mineral deeds are owned and the value of them that are contemplated in §§ 26-26-1109 and 26-26-1110;
(6) What timber, deeds, or contracts contemplated by § 26-3-205 he or she owns and the value of them; and
(7) Any other property of any kind whatsoever that has a value about which questions have not been asked.
(b) The taxpayer shall then be required to assess the properties disclosed by investigation.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-26-1109. Timber rights.
(a)(1) When the timber rights in any land shall, by conveyance or otherwise, be held by one (1) or more persons, firms, or corporations, and the fee simple in the land by one (1) or more other persons, firms, or corporations, it shall be the duty of the county assessor, when advised of the fact, either by personal notice or by recording of the deeds in the office of the recorder of the county, to assess the timber rights in the lands separate from the soil.
(2) In such a case, a sale of the timber rights for nonpayment of taxes shall not affect the title to the soil itself, nor shall a sale of the latter for nonpayment of taxes affect the title to the timber rights.
(b)(1) It shall be the duty of the county assessor to assess timber rights with a description of the land on the real estate tax books, and the assessment shall be marked “timber”.
(2) Upon the nonpayment of taxes so assessed against the timber, it shall be advertised with a description of the land as “timber” giving the character or kind of the timber, in some newspaper as provided by law for nonpayment of taxes on land, and the timber shall be sold as provided by law for the sale of delinquent lands.
(c) When any timber rights assessed as set out in this section become forfeited on account of nonpayment of taxes, they shall, in all things, be certified to and redeemed in the same manner as is provided for the certification and redemption of real estate upon which taxes duly assessed have not been paid.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-26-1109
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 26-26-1109. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-26-1110. Mineral rights.
(a)(1) The county assessor shall assess all producing mineral interests in the county.
(2)(A) The county assessor shall assess the mineral interests in the land separate from the fee simple interest in the land when the:
(i) Mineral interests in the land are held by one (1) or more persons that are different from the person or persons holding the fee simple interest; and
(ii) County assessor is advised of the separate holdings by the recording of a deed in the county recorder's office.
(B) When subdivision (a)(2)(A) of this section applies, a sale of the mineral interests for nonpayment of taxes shall not affect the title to the land itself, nor shall a sale of the land for nonpayment of taxes affect the title to the mineral interests.
(b) When any mineral rights assessed as set out in subsection (a) of this section become forfeited on account of nonpayment of taxes, they shall, in all things, be certified to and redeemed in the same manner as is provided for the certification and redemption of real estate upon which taxes duly assessed have not been paid.
(c)(1) Because of the difficulty of ascertaining the value of a nonproducing mineral right and in order to ensure equal and uniform taxation throughout the state, a nonproducing mineral right has zero (0) value for the purpose of property tax assessment and is included in the value of the fee simple interest assessed.
(2) If the fee simple in the land and the nonproducing mineral right that has zero (0) value as determined under subdivision (c)(1) of this section are owned by different persons, there is no property tax due on the mineral right.
(3) For a nonproducing mineral right that has zero (0) value as determined under subdivision (c)(1) of this section, the mineral r
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-26-1110
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 26-26-1110. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-3-205. Timber rights.
(a) All timber in this state which has been sold separately and apart from the land on which it stands shall be classed as personal property and shall be subject to taxation as such.
(b) Timber interests shall be assessed and the taxes collected thereon in the county where the timber is located.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-3-205
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 26-3-205. This identifies an authority to review, not proof of applicability.