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2019 Arkansas Code
Title 26 - Taxation
Subtitle 3 - Administration of Local Taxes
Chapter 26 - Assessment of Taxes
Subchapter 9 - Listing of Property for Assessment
§ 26-26-903. Owner to List Property
Universal Citation:
AR Code § 26-26-903 (2019)
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on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
(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.
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