Arkansas Code Title 26. Taxation § 26-23-202. Legislative intent

(1) To be taxed fairly and assessed equitably throughout the state;

(2) To have access to information concerning how the system of property taxation works and how their tax dollars are spent;

(3) To participate in the determination of tax rates or millage rates levied in local taxing units;

(4) To receive fair and courteous treatment throughout the property tax system;

(5) To review the reassessments and methodology used in determining the value of their properties and that of comparable properties;

(6) To receive a prompt response by government officials to inquiries regarding the value of their properties;

(7) To require government officials or others responsible for the valuation of property to review and correct any measurement error to the nearest foot, clerical error, or other technical error which occurred in the valuation of their properties;

(8) To be sent a notice setting forth the following:

(9) To complete all steps in the appeal process before paying any disputed taxes;

(10) To receive written notification of the outcome of any appeal; and

(11) To recover any overpayment of taxes resulting from erroneous assessments within three (3) years after payment.

(c)(1) The provisions of subsections (a) and (b) of this section are goals and objectives only and no person or entity shall have a civil cause of action for any alleged breach or violation of any of these goals and objectives.

(2) However, subdivision (c)(1) of this section shall not be interpreted or construed to limit the rights of any taxpayer under any other law of this state.