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Current as of March 28, 2024 | Updated by FindLaw Staff
All counties of the State of Arkansas shall maintain county tax and assessment records as follows, if they are currently being maintained:
(1) For tax and assessment records:
(A) Permanently maintain:
(i) Real estate, personal, and mineral tax book;
(ii) Delinquent real estate;
(iii) Personal property list;
(iv) Lands forfeited to the state, and minerals;
(v) Land book of state and federally owned lands;
(vi) Clerk's deed of land sold for taxes;
(vii) Journal of proceedings of the county equalization board;
(viii) Final settlement of tax books; and
(ix) Original charge for all taxing units and certification;
(B) Maintain for seven (7) years:
(i) Real estate and personal assessment record;
(ii) Real estate and personal tax receipts recorded in tax books; and
(iii) Redemption certificate;
(C) Maintain for five (5) years, after rollback is complete, certification of tax adjustment for public utilities and regulated carriers (computation of utility tax);
(D) Maintain for three (3) years:
(i) Delinquent personal tax settlement;
(ii) Land redemption report;
(iii) State lands distribution; and
(iv) Monthly tax distribution;
(E) Maintain for one (1) year, after audit by Arkansas Legislative Audit:
(i) Valuation of real and personal property of utilities; and
(ii) Real and personal property tax correction forms;
(2)(A) For county assessor's records, maintain for five (5) years:
(i) Real estate appraisal card after reappraisal;
(ii) Lists of names of taxpayers furnished to assessor by school boards;
(iii) The personal, commercial, and industrial assessment forms; and
(iv) Inactive homestead credit documents.
(B) Prior to destruction of these forms, the documents shall be made available to the county collector;
(3) For county collector's records:
(A) Maintain permanently:
(i) Certified delinquent real estate list with publication certificate;
(ii) Certified delinquent list for real estate forfeited to the Commissioner of State Lands with publication certification;
(iii) Personal property tax book;
(iv) Certified delinquent personal property list; and
(v) Delinquent ad valorem tax lists for oil and gas interests;
(B) Maintain for ten (10) years, tax settlements;
(C) Maintain for seven (7) years:
(i) Real estate redemption certificates;
(ii) Cash receipts and disbursement journal; and
(iii) Collector's copy of tax receipts; and
(D) Maintain for three (3) years:
(i) Daily collection reports; and
(ii) Distraint of goods and garnishment to pay delinquent personal taxes.
Cite this article: FindLaw.com - Arkansas Code Title 13. Libraries, Archives, and Cultural Resources § 13-4-303. County tax and assessment records - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-13-libraries-archives-and-cultural-resources/ar-code-sect-13-4-303.html
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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