Browse Arkansas Code titles and sections
26-28-303. Duty of county assessor.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-28-303. Duty of county assessor.
Under the system provided for in this subchapter:
(1) It is the duty of the county assessor of each county to enter upon the assessment record of the county the adjusted or equalized assessed value of any and all property as found and fixed by the county equalization board;
(2) In making the tax books of the county, unless further adjustments are ordered by the county court or the State Equalization Board, the preparer of the tax books shall extend the taxes on the adjusted or equalized values;
(3) The county assessor shall deliver the assessment abstract to the State Equalization Board by August 1 of each year;
(4)(A) The county assessor shall make any changes to the abstract after the State Equalization Board finalizes its action.
(B) All changes in assessments, after the county assessor prepares the final abstract of the tax books, shall be made as specified in § 26-28-305(1) and documented by means of a prenumbered two-part change form with the reason for the change noted; and
(5)(A) The county assessor of each county shall, on or before the third Monday in January of each year, unless otherwise ordered and directed by the State Equalization Board, file with the State Equalization Board, on such forms as it may prescribe, a final abstract of the tax books.
(B) The final abstract of the tax books shall show, by total of items and value, the total assessment of the county after all adjustments.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-28-303
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.
Issuing source page ↗
Authority boundary: historical statutory source snapshot not current law.
Open the recorded source website ↗
Record provenance
Stable record: arkansas_code:legal_authorities:26-28-303
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 7f7ab5185826222b6eaaa2eaa0a4ef14b22eecec22ad6f18b8b3d611b6427664
Source location: content.xml paragraph 7923
Stored source content
26-28-303. Duty of county assessor.
Under the system provided for in this subchapter:
(1) It is the duty of the county assessor of each county to enter upon the assessment record of the county the adjusted or equalized assessed value of any and all property as found and fixed by the county equalization board;
(2) In making the tax books of the county, unless further adjustments are ordered by the county court or the State Equalization Board, the preparer of the tax books shall extend the taxes on the adjusted or equalized values;
(3) The county assessor shall deliver the assessment abstract to the State Equalization Board by August 1 of each year;
(4)(A) The county assessor shall make any changes to the abstract after the State Equalization Board finalizes its action.
(B) All changes in assessments, after the county assessor prepares the final abstract of the tax books, shall be made as specified in § 26-28-305(1) and documented by means of a prenumbered two-part change form with the reason for the change noted; and
(5)(A) The county assessor of each county shall, on or before the third Monday in January of each year, unless otherwise ordered and directed by the State Equalization Board, file with the State Equalization Board, on such forms as it may prescribe, a final abstract of the tax books.
(B) The final abstract of the tax books shall show, by total of items and value, the total assessment of the county after all adjustments.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-28-305. Duty of county collector.
Under the system provided for in this subchapter, the county collector shall:
(1) Make changes to the tax books after the county assessor files the final abstract of the tax books as authorized by the county assessor by a two-part change form;
(2) Prepare the tax statements and tax receipts and collect the taxes; and
(3) Prepare and certify the monthly and final distributions of all current and delinquent taxes collected by the county collector.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-28-305
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 26-28-305. This identifies an authority to review, not proof of applicability.