Arkansas Code Title 26. Taxation § 26-26-716. Assessor reports--Filing with county clerk

(2) On or before July 31, the county assessor shall deliver the personal property assessment report or roll book to the county clerk, to be arranged in alphabetical order according to school districts and showing separately in alphabetical order the persons residing outside of incorporated cities and towns and of persons who are residents of incorporated cities and towns of the same school district.

(3) In addition to the other requirements of this section, the county assessors shall be required to list poll and personal property owners to the respective political township and ward in which they reside at the time of the assessment.

(b)(1) These reports shall be filed in books or records of the kind and character furnished to the county assessor by the county clerk for that purpose, unless otherwise directed by the Arkansas Public Service Commission, and each report shall show each item of property by totals in number and value.

(2) The county clerk shall not receive these reports unless they are in a neat and legible manner, and to each of which the county assessor shall have attached his or her oath in the following words:

“I, ․․․․․․․․․․, Assessor for ․․․․․․․․․․ County, State of Arkansas, do solemnly swear that I have made diligent efforts to ascertain all the taxable property and persons subject to taxation in said county; that so far as I have been able to ascertain, the same is correctly set forth and described in the foregoing report, and that the property therein mentioned is not appraised at less than its true market or actual value, or authorized percentage thereof.

That this record or book is one of ․․․ records or books constituting the report of assessment or appraisal of all property and persons of the county which I am by law required to assess or appraise for the year 20․․․, so help me God.

Sworn to and subscribed before me this ․․․ day of ․․․․․․․․․․, 20․․․, Clerk ․․․․․․․․․․ County.”

(3) An electronic reproduction of a report, list, or roll book kept in accordance with § 13-4-301 is sufficient under this section.