Arkansas Code of 1987 (2024)
Title 26 - TAXATION (§§ 26-1-101 — 26-82-119)
Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308)
Chapter 26 - ASSESSMENT OF TAXES (§§ 26-26-101 — 26-26-2001)
Subchapter 11 - ASSESSMENT OF PROPERTY GENERALLY (§§ 26-26-1101 — 26-26-1125)
Section 26-26-1103 - Reports of total assessments

• (a) The county assessor shall, on or before August 1 of each year, deliver to the clerk of the county equalization board his or her completed assessment tax record, showing the total assessment of the county as made by the county assessor. He or she shall also furnish such other information as the county equalization board may request of the county assessor.

• (b) The county assessor shall, on or before the third Monday in August of each year, report to the Arkansas Public Service Commission, by total of items and value, the total assessment of the county as made by the county assessor and the commission and in the manner as directed by the commission, as to kind, character, number, and value of all tangible property assessed for taxation in the county and such other information as the commission may demand of the county assessor.

Acts 1919, No. 147, § 14; C. & M. Dig., § 9920; Acts 1929, No. 172, § 19; Pope's Dig., § 13687; Acts 1959, No. 246, § 4; A.S.A. 1947, §§ 84-463, 84-463.1.