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Current as of March 28, 2024 | Updated by FindLaw Staff
(a) For any assessment of personal property taxes, a taxpayer may assess the personal property taxes by mail, by telephone, on any available county-owned or county-affiliated website, or in person.
(b)(1) The county assessor shall permit assessment of real and personal property of individuals by telephone without a signature verification under oath.
(2) The assessment by telephone shall not apply to business, commercial, and industrial real and personal property assessments.
(3)(A) The county assessor shall mail to individuals assessing personal property by telephone, within five (5) working days from the date of assessment by telephone, an assessment containing a certification, which shall be provided by the county collector, indicating whether all required personal property taxes have been paid.
(B) The county assessor shall provide, if requested, proof of assessment for each motor vehicle assessed and proof of said payment information appropriate for motor vehicle registration renewal by mail.
(c) The Director of the Assessment Coordination Division shall promulgate rules for the administration of this section. The forms and rules promulgated by the director shall apply to all counties in the state.
Cite this article: FindLaw.com - Arkansas Code Title 26. Taxation § 26-26-1114. Methods - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-26-1114/
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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