Arkansas Code Title 26. Taxation § 26-28-205. Certificate evaluation

(a) All county assessors in counties where the system contemplated by this subchapter is installed shall deliver to the county collector real and personal property assessments on forms furnished by the county collector. The county collector shall then make proper posting of each assessment. As postings are made, the county collector shall compile a proof journal list of the assessments showing the total valuation. The total valuation shall balance with the total of all real and personal property assessments as made by the county assessor.

(b) Thereafter, the county assessor shall verify the total and, when found to be correct, shall make a certificate of assessment of the real and personal property in the county showing a total valuation of all real and personal property assessed in the county, which shall conform with the total valuation assessed by the Arkansas Public Service Commission as certified down to the county assessor, the county assessor adding to the certificate required by law the following additional paragraph:

“The total valuation of all taxable real property as assessed by me for the year ․․․ is $․․․; and the total valuation of all exempted property as exempted by me for the year ․․․ is $․․․; and the total valuation of all taxable personal property as assessed by me for the year ․․․ is $․․․.”