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Arkansas Code Title 26. Taxation § 26-28-111. Manner of correcting errors

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

(a) When, after the tax books have been delivered to the county collector, it is ascertained that there is an error in the real or personal property tax books, the error shall be corrected in the following manner:

(1)(A) When the county assessor discovers an error in the real property tax books or any error is brought to the attention of the county assessor by any person, the county assessor shall cause the error to be corrected by completing the following prenumbered form, indicating thereon the correction to be made:

REAL PROPERTY TAX CORRECTION

No. ____________

School Dist. _____________________

City _____________________________

Name _____________________________

Address _____________________________________________________________

Date ________ 20__

Description

SEC.

TWP.

RGE.

ACRES

100TH

LOT

BLK.

OLD

CORRECTED

NET

NET

MILL

NET

NET

of Property

VALUATION

VALUATION

VALUE

VALUE

TAX

TAX

CREDIT

DEBIT

CREDIT

DEBIT

 

 

___________________________________________________________________________________________________

REMARKS:

___________________________________________________________________________________________________

I hereby certify that the above
correction should be made
by the Collector

I hereby certify that
the above correction
has been made

I hereby certify that the above
correction will be incorporated
in the final settlement

Assessor ________________________

Collector _______________________

Preparer of Tax Books____________

(B) Upon completing and signing the above real property tax correction form, the county assessor shall transmit the form to the county collector. The county collector shall sign the form and shall transmit the form to the preparer of tax books, who shall sign and retain the form according to law.

(2)(A) When the county assessor discovers an error in the personal property tax books or any error is brought to the attention of the county assessor, he or she shall cause the error to be corrected by completing the following prenumbered form in triplicate, indicating thereon the correction to be made:

PERSONAL PROPERTY TAX
CORRECTION

No. ____________

School Dist. _____________________

City _____________________________

Name _____________________________

Address _____________________________________________________________

Date ________ 20__

Description

Old

Corrected

Net

Net

Mill

Net

Net

of Property

Valuation

Valuation

Value

Value

Tax

Tax

Credit

Debit

Credit

Debit

REMARKS

I hereby certify that the above correction should be made by the Collector

I hereby certify that the above correction has been made

I hereby certify that the above correction will be incorporated in the final settlement

Assessor ________________________

Collector _______________________

Preparer of Tax Books____________

(B) Upon completing and signing the above personal property tax correction form, the county assessor shall transmit the form to the county collector. The county collector shall sign the form and shall transmit the form to the preparer of the tax books who shall sign and retain the form according to law.

(b) The real property tax correction forms and the personal property tax correction forms required by this section to be kept in the records of the preparer of the tax books may be destroyed upon the expiration of one (1) year after the date on which the Legislative Joint Auditing Committee accepts and files the audit of the particular office performed by Arkansas Legislative Audit.

(c)(1) This section applies only to the correction of extension errors, erroneous property descriptions, classifications, or listings.

(2)(A) A correction shall be made under this section regardless of whether the error was caused by the county assessor or the taxpayer or was the result of an erroneous record or report or other circumstance.

(B) However, a correction under this section shall not be utilized to make any change in the valuation of real or personal property as shown on the tax books and related records other than a change in valuation necessitated by the correction of factual errors as provided in this section.

(3) A reduction in the valuation of real or personal property shall not be made, except such as shall have been ordered by the county equalization board, the county court, the circuit court, or the Supreme Court, or be caused by the correction of actual and obvious errors as provided in this section.

(d) When the county assessor discovers or is informed of an error described in subsection (c) of this section in the real or personal property tax books before the tax books have been delivered to the county collector, the county assessor shall correct the error directly on the tax books and shall maintain a record of the correction in the county assessor's records.

(e) An electronic or facsimile signature of a county assessor, county collector, or county clerk is sufficient under this section.

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Cite this article: FindLaw.com - Arkansas Code Title 26. Taxation § 26-28-111. Manner of correcting errors - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-28-111/

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