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Arkansas · Snapshot open-us-law v2026.08, retrieved 2026-09-14

Ark. Code Ann. § 26-26-403: Certification of assessed value data

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Where this section sits in the code
  1. AR Code
  2. Title 26
  3. Chapter 26
  4. Subchapter 4

(a) In the base year of an approved countywide reassessment program, the county clerk shall certify the assessed value by taxing unit after the county equalization board hearings and county court hearings, on the first Monday in November. (b) On or before the second Monday in November of the base year, the county clerk shall report to the governing body of each taxing unit the following completed form, accurately listing the required data on each line: Base Year Certification of Assessment Data on Real Estate COUNTY: _____________________________________ TAXING UNIT: _____________________________________ DATE: _____________________________________ 1. Total Assessment _____________________________________ 2. Total Newly Discovered Property List _____________________________________ 3. Total Taxes Certified for Collection _____________________________________ 4. Millage Levy for Maintenance and Operations _____________________________________ 5. Millage Levy for Bonds or Debt Service _____________________________________ _____________________________________ _____________________________________ _____________________________________ _____________________________________ County Clerk Certification: _____________________________________ Signature Acts 1981, No. 848, § 2; A.S.A. 1947, § 84-493.1; Acts 2003 (2nd Ex. Sess.), No. 28, § 4; 2003 (2nd Ex. Sess.), No. 105, § 6.

(a) In the base year of an approved countywide reassessment program, the county clerk shall certify the assessed value by taxing unit after the county equalization board hearings and county court hearings, on the first Monday in November.

(b) On or before the second Monday in November of the base year, the county clerk shall report to the governing body of each taxing unit the following completed form, accurately listing the required data on each line: Base Year Certification of Assessment Data on Real Estate COUNTY: _____________________________________ TAXING UNIT: _____________________________________ DATE: _____________________________________ 1. Total Assessment _____________________________________ 2. Total Newly Discovered Property List _____________________________________ 3. Total Taxes Certified for Collection _____________________________________ 4. Millage Levy for Maintenance and Operations _____________________________________ 5. Millage Levy for Bonds or Debt Service _____________________________________ _____________________________________ _____________________________________ _____________________________________ _____________________________________ County Clerk Certification: _____________________________________ Signature

Base Year Certification of Assessment Data on Real Estate COUNTY: _____________________________________ TAXING UNIT: _____________________________________ DATE: _____________________________________ 1. Total Assessment _____________________________________ 2. Total Newly Discovered Property List _____________________________________ 3. Total Taxes Certified for Collection _____________________________________ 4. Millage Levy for Maintenance and Operations _____________________________________ 5. Millage Levy for Bonds or Debt Service _____________________________________ _____________________________________ _____________________________________ _____________________________________ _____________________________________ County Clerk Certification: _____________________________________ Signature

Base Year Certification of Assessment Data on Real Estate

COUNTY:

_____________________________________

TAXING UNIT:

_____________________________________

DATE:

_____________________________________

1. Total Assessment

_____________________________________

2. Total Newly Discovered Property List

_____________________________________

3. Total Taxes Certified for Collection

_____________________________________

4. Millage Levy for Maintenance and Operations

_____________________________________

NG UNIT:

_____________________________________

DATE:

_____________________________________

1. Total Assessment

_____________________________________

2. Total Newly Discovered Property List

_____________________________________

3. Total Taxes Certified for Collection

_____________________________________

4. Millage Levy for Maintenance and Operations

_____________________________________

5. Millage Levy for Bonds or Debt Service

_____________________________________

County Clerk Certification:

_____________________________________

Signature

Collected 2026-09-14T18:32:41Z. Source file · JSON

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