Skip to main content
Find a Lawyer

Arkansas Code Title 26. Taxation § 26-26-911. Miscellaneous property

Current as of March 28, 2024 | Updated by Findlaw Staff

(a) The Arkansas Public Service Commission, the county assessor, or any one of them who may be required under the law to make assessment rolls shall, in addition to their duties as required by law, specifically inquire of the maker of each list the following:

(1) The number, kind, and value of each automobile he or she owns;

(2) The cash or funds on hand, and money on time deposit or otherwise in any depository, in or out of the state;

(3) The taxable securities of every kind and their value, in or out of the state, he or she may own;

(4) What stock, bonds, or mortgages owned and their value, in or out of the state;

(5) What leases or mineral deeds are owned and the value of them that are contemplated in §§ 26-26-1109 and 26-26-1110;

(6) What timber, deeds, or contracts contemplated by § 26-3-205 he or she owns and the value of them; and

(7) Any other property of any kind whatsoever that has a value about which questions have not been asked.

(b) The taxpayer shall then be required to assess the properties disclosed by investigation.

Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - Arkansas Code Title 26. Taxation § 26-26-911. Miscellaneous property - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-26-911/

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 before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard