{"data":{"id":"us-ar/ark.-code-ann.-26-26-403","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-26-403","heading":"Certification of assessed value data","body":"(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.\n\n(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.\n\n(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\n\nBase 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\n\nBase Year Certification of Assessment Data on Real Estate\n\nCOUNTY:\n\n_____________________________________\n\nTAXING UNIT:\n\n_____________________________________\n\nDATE:\n\n_____________________________________\n\n1. Total Assessment\n\n_____________________________________\n\n2. Total Newly Discovered Property List\n\n_____________________________________\n\n3. Total Taxes Certified for Collection\n\n_____________________________________\n\n4. Millage Levy for Maintenance and Operations\n\n_____________________________________\nNG UNIT:\n\n_____________________________________\n\nDATE:\n\n_____________________________________\n\n1. Total Assessment\n\n_____________________________________\n\n2. Total Newly Discovered Property List\n\n_____________________________________\n\n3. Total Taxes Certified for Collection\n\n_____________________________________\n\n4. Millage Levy for Maintenance and Operations\n\n_____________________________________\n\n5. Millage Levy for Bonds or Debt Service\n\n_____________________________________\n\nCounty Clerk Certification:\n\n_____________________________________\n\nSignature","path":["AR Code","Title 26","Chapter 26","Subchapter 4"],"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":"852b52a7e9eb0e5c8560cf31abfc7d892808a5a2dc21b18d98728f5974ef0243","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-26-402","next":"us-ar/ark.-code-ann.-26-26-404"},"notice":"GroundRules: Original legal text. Not legal advice."}