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Arkansas · Snapshot open-us-law v2026.08, retrieved 2026-09-17

Ark. Code Ann. § 26-27-321: Abstract of tax books to be filed

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Where this section sits in the code
  1. AR Code
  2. Title 26
  3. Chapter 27
  4. Subchapter 3

(a) The county clerk of each county shall, on or before the second Monday in November of each year, unless otherwise ordered and directed by the Arkansas Public Service Commission, file with the commission, on such forms as it may prescribe, a "final abstract of the tax books".

(b) The abstract shall show, by total of items and value, the total assessment of his or her county after all adjustments as may be ordered by the county equalization board and the county court have been made.

Collected 2026-09-17T21:35:43Z. Source file · JSON

Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text. Source · License

Arkansas electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows. Source

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