Arkansas Code Title 26. Taxation § 26-28-114. Tax or fee on county tax books

(1) Is not on the county tax books for the prior year;

(2) Applies to more than five-tenths of one percent (0.5%) of either the personal or real estate assessments in the county; and

(3) Requires the county collector to collect the tax or fee.

(b)(1) The entity that levies the tax or fee shall deliver to the preparer of the tax books of the county a complete listing of the real estate parcels or personal assessments on which the tax or fee is applied.

(2) The list shall include the following information:

(3) The list shall be delivered to the preparer of the tax books no later than January 1 of the year the tax or fee is to be collected.

(4) If the county uses a computer and other electronic equipment to collect taxes, the list shall be given to the preparer of the tax books in an electronic format compatible with and useable by the county's computer or electronic equipment.