{"data":{"id":"us-ar/ark.-code-ann.-13-4-303","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 13-4-303","heading":"Tax and assessment records","body":"All counties of the State of Arkansas shall maintain county tax and assessment records as follows, if they are currently being maintained: (1) For tax and assessment records: (A) Permanently maintain: (i) Real estate, personal, and mineral tax book; (ii) Delinquent real estate; (iii) Personal property list; (iv) Lands forfeited to the state, and minerals; (v) Land book of state and federally owned lands; (vi) Clerk's deed of land sold for taxes; (vii) Journal of proceedings of the county equalization board; (viii) Final settlement of tax books; and (ix) Original charge for all taxing units and certification; (B) Maintain for seven (7) years: (i) Real estate and personal assessment record; (ii) Real estate and personal tax receipts recorded in tax books; and (iii) Redemption certificate; (C) Maintain for five (5) years, after rollback is complete, certification of tax adjustment for public utilities and regulated carriers (computation of utility tax); (D) Maintain for three (3) years: (i) Delinquent personal tax settlement; (ii) Land redemption report; (iii) State lands distribution; and (iv) Monthly tax distribution; (E) Maintain for one (1) year, after audit by Arkansas Legislative Audit: (i) Valuation of real and personal property of utilities; and (ii) Real and personal property tax correction forms; (2) (A) For county assessor's records, maintain for five (5) years: (i) Real estate appraisal card after reappraisal; (ii) Lists of names of taxpayers furnished to assessor by school boards; (iii) The personal, commercial, and industrial assessment forms; and (iv) Inactive homestead credit documents. (B) Prior to destruction of these forms, the documents shall be made available to the county collector; (3) For county collector's records: (A) Maintain permanently: (i) Certified delinquent real estate list with publication certificate; (ii) Certified delinquent list for real estate forfeited to the Commissioner of State Lands with publication certification; (iii) Personal property tax book; (iv) Certified delinquent personal property list; and (v) Delinquent ad valorem tax lists for oil and gas interests; (B) Maintain for ten (10) years, tax settlements; (C) Maintain for seven (7) years: (i) Real estate redemption certificates; (ii) Cash receipts and disbursement journal; and (iii) Collector's copy of tax receipts; and (D) Maintain for three (3) years: (i) Daily collection reports; and (ii) Distraint of goods and garnishment to pay delinquent personal taxes. Amended by Act 2015, No. 71,§ 1, eff. 7/22/2015. Acts 1991, No. 800, § 2.\n\nAll counties of the State of Arkansas shall maintain county tax and assessment records as follows, if they are currently being maintained:\n\n(1) For tax and assessment records: (A) Permanently maintain: (i) Real estate, personal, and mineral tax book; (ii) Delinquent real estate; (iii) Personal property list; (iv) Lands forfeited to the state, and minerals; (v) Land book of state and federally owned lands; (vi) Clerk's deed of land sold for taxes; (vii) Journal of proceedings of the county equalization board; (viii) Final settlement of tax books; and (ix) Original charge for all taxing units and certification; (B) Maintain for seven (7) years: (i) Real estate and personal assessment record; (ii) Real estate and personal tax receipts recorded in tax books; and (iii) Redemption certificate; (C) Maintain for five (5) years, after rollback is complete, certification of tax adjustment for public utilities and regulated carriers (computation of utility tax); (D) Maintain for three (3) years: (i) Delinquent personal tax settlement; (ii) Land redemption report; (iii) State lands distribution; and (iv) Monthly tax distribution; (E) Maintain for one (1) year, after audit by Arkansas Legislative Audit: (i) Valuation of real and personal property of utilities; and (ii) Real and personal property tax correction forms;\nd carriers (computation of utility tax); (D) Maintain for three (3) years: (i) Delinquent personal tax settlement; (ii) Land redemption report; (iii) State lands distribution; and (iv) Monthly tax distribution; (E) Maintain for one (1) year, after audit by Arkansas Legislative Audit: (i) Valuation of real and personal property of utilities; and (ii) Real and personal property tax correction forms;\n\n(A) Permanently maintain: (i) Real estate, personal, and mineral tax book; (ii) Delinquent real estate; (iii) Personal property list; (iv) Lands forfeited to the state, and minerals; (v) Land book of state and federally owned lands; (vi) Clerk's deed of land sold for taxes; (vii) Journal of proceedings of the county equalization board; (viii) Final settlement of tax books; and (ix) Original charge for all taxing units and certification;\n\n(i) Real estate, personal, and mineral tax book;\n\n(ii) Delinquent real estate;\n\n(iii) Personal property list;\n\n(iv) Lands forfeited to the state, and minerals;\n\n(v) Land book of state and federally owned lands;\n\n(vi) Clerk's deed of land sold for taxes;\n\n(vii) Journal of proceedings of the county equalization board;\n\n(viii) Final settlement of tax books; and\n\n(ix) Original charge for all taxing units and certification;\n\n(B) Maintain for seven (7) years: (i) Real estate and personal assessment record; (ii) Real estate and personal tax receipts recorded in tax books; and (iii) Redemption certificate;\n\n(i) Real estate and personal assessment record;\n\n(ii) Real estate and personal tax receipts recorded in tax books; and\n\n(iii) Redemption certificate;\n\n(C) Maintain for five (5) years, after rollback is complete, certification of tax adjustment for public utilities and regulated carriers (computation of utility tax);\n\n(D) Maintain for three (3) years: (i) Delinquent personal tax settlement; (ii) Land redemption report; (iii) State lands distribution; and (iv) Monthly tax distribution;\n\n(i) Delinquent personal tax settlement;\n\n(ii) Land redemption report;\n\n(iii) State lands distribution; and\n\n(iv) Monthly tax distribution;\n\n(E) Maintain for one (1) year, after audit by Arkansas Legislative Audit: (i) Valuation of real and personal property of utilities; and (ii) Real and personal property tax correction forms;\n\n(i) Valuation of real and personal property of utilities; and\n\n(ii) Real and personal property tax correction forms;\n\n(2) (A) For county assessor's records, maintain for five (5) years: (i) Real estate appraisal card after reappraisal; (ii) Lists of names of taxpayers furnished to assessor by school boards; (iii) The personal, commercial, and industrial assessment forms; and (iv) Inactive homestead credit documents. (B) Prior to destruction of these forms, the documents shall be made available to the county collector;\n\n(A) For county assessor's records, maintain for five (5) years: (i) Real estate appraisal card after reappraisal; (ii) Lists of names of taxpayers furnished to assessor by school boards; (iii) The personal, commercial, and industrial assessment forms; and (iv) Inactive homestead credit documents.\n) Prior to destruction of these forms, the documents shall be made available to the county collector;\n\n(A) For county assessor's records, maintain for five (5) years: (i) Real estate appraisal card after reappraisal; (ii) Lists of names of taxpayers furnished to assessor by school boards; (iii) The personal, commercial, and industrial assessment forms; and (iv) Inactive homestead credit documents.\n\n(i) Real estate appraisal card after reappraisal;\n\n(ii) Lists of names of taxpayers furnished to assessor by school boards;\n\n(iii) The personal, commercial, and industrial assessment forms; and\n\n(iv) Inactive homestead credit documents.\n\n(B) Prior to destruction of these forms, the documents shall be made available to the county collector;\n\n(3) For county collector's records: (A) Maintain permanently: (i) Certified delinquent real estate list with publication certificate; (ii) Certified delinquent list for real estate forfeited to the Commissioner of State Lands with publication certification; (iii) Personal property tax book; (iv) Certified delinquent personal property list; and (v) Delinquent ad valorem tax lists for oil and gas interests; (B) Maintain for ten (10) years, tax settlements; (C) Maintain for seven (7) years: (i) Real estate redemption certificates; (ii) Cash receipts and disbursement journal; and (iii) Collector's copy of tax receipts; and (D) Maintain for three (3) years: (i) Daily collection reports; and (ii) Distraint of goods and garnishment to pay delinquent personal taxes.\n\n(A) Maintain permanently: (i) Certified delinquent real estate list with publication certificate; (ii) Certified delinquent list for real estate forfeited to the Commissioner of State Lands with publication certification; (iii) Personal property tax book; (iv) Certified delinquent personal property list; and (v) Delinquent ad valorem tax lists for oil and gas interests;\n\n(i) Certified delinquent real estate list with publication certificate;\n\n(ii) Certified delinquent list for real estate forfeited to the Commissioner of State Lands with publication certification;\n\n(iii) Personal property tax book;\n\n(iv) Certified delinquent personal property list; and\n\n(v) Delinquent ad valorem tax lists for oil and gas interests;\n\n(B) Maintain for ten (10) years, tax settlements;\n\n(C) Maintain for seven (7) years: (i) Real estate redemption certificates; (ii) Cash receipts and disbursement journal; and (iii) Collector's copy of tax receipts; and\n\n(i) Real estate redemption certificates;\n\n(ii) Cash receipts and disbursement journal; and\n\n(iii) Collector's copy of tax receipts; and\n\n(D) Maintain for three (3) years: (i) Daily collection reports; and (ii) Distraint of goods and garnishment to pay delinquent personal taxes.\n\n(i) Daily collection reports; and\n\n(ii) Distraint of goods and garnishment to pay delinquent personal taxes.","path":["AR Code","Title 13","Chapter 4","Subchapter 3"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"3b3023bbcdeb8e1bb34f8f0c79f7bc01ef67e21fa193c48b9662f9b31eecb435","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-13-4-302","next":"us-ar/ark.-code-ann.-13-4-304"},"notice":"GroundRules: Original legal text. Not legal advice."}