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26-35-901. Taxes erroneously assessed and paid.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-35-901. Taxes erroneously assessed and paid.
(a)(1) When any person has paid taxes on any real property or personal property, erroneously assessed, as defined and described in § 26-28-111(c), upon satisfactory proof being adduced to the county court of this fact, the county court shall make an order directed to the county treasurer refunding to the person the amount of tax so erroneously assessed and paid.
(2) All erroneous assessment claims for property tax refunds shall be made within three (3) years from the date the taxes were paid.
(3) If an erroneous assessment claim is for erroneous assessments made in two (2) or more tax years, the county court may order that the property tax refund be made in up to two (2) equal annual installments, by December 31 of each year, beginning with the year in which the order is entered.
(4) A clerk of a county court shall not charge a fee for filing a petition with the county court requesting a refund under this section.
(b) The general fund of the county shall be reimbursed by transfer to it from funds of the respective taxing units, and the amount contributed by each taxing unit shall be the amount of the erroneous payment received by the taxing unit.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-35-901
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:26-35-901
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 859dde56e2278f4276af6bc8e7862354f1d5e706194b5d0e4107b1c67b23243c
Source location: content.xml paragraph 8628
Stored source content
26-35-901. Taxes erroneously assessed and paid.
(a)(1) When any person has paid taxes on any real property or personal property, erroneously assessed, as defined and described in § 26-28-111(c), upon satisfactory proof being adduced to the county court of this fact, the county court shall make an order directed to the county treasurer refunding to the person the amount of tax so erroneously assessed and paid.
(2) All erroneous assessment claims for property tax refunds shall be made within three (3) years from the date the taxes were paid.
(3) If an erroneous assessment claim is for erroneous assessments made in two (2) or more tax years, the county court may order that the property tax refund be made in up to two (2) equal annual installments, by December 31 of each year, beginning with the year in which the order is entered.
(4) A clerk of a county court shall not charge a fee for filing a petition with the county court requesting a refund under this section.
(b) The general fund of the county shall be reimbursed by transfer to it from funds of the respective taxing units, and the amount contributed by each taxing unit shall be the amount of the erroneous payment received by the taxing unit.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-28-111. Correction of errors.
(a) When, after the tax books have been delivered to the county collector, it is ascertained that there is an error in the real or personal property tax books, the error shall be corrected in the following manner:
(1)(A) When the county assessor discovers an error in the real property tax books or any error is brought to the attention of the county assessor by any person, the county assessor shall cause the error to be corrected by completing the following prenumbered form in triplicate, indicating thereon the correction to be made:
REAL PROPERTY TAX CORRECTION No. School Dist. City Name Address Date 20
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REMARKS I hereby certify that the above correction should be made by the Collector I hereby certify that the above correction has been made I hereby certify that the above correction will be incorporated in the final settlement Assessor Collector County Clerk
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(B) Upon completing and signing the above real property tax correction form in triplicate, the county assessor shall retain the original in the county assessor's records and shall transmit two (2) copies to the county collector. The county collector shall sign the two (2) copies received from the county assessor, shall retain one (1) copy in the county collector's records, and shall transmit the remaining copy to the county clerk, who shall sign it and file it in the records of the county clerk.
(2)(A) When the county assessor discovers an error in the personal property tax books or any error is brought to the attention of the county assessor, he or she shall cause the error to be corrected by completing the following prenumbered form in triplicate, indicating thereon the correction to be made:
PERSONAL PR
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-28-111
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 26-28-111. This identifies an authority to review, not proof of applicability.