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

(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.