Code of Arkansas Rules Title 26 — Taxation
26 CAR § 213-101
Procedures generally — Extension of levy date
Official textcodeofarrules.arkansas.gov
# (a)
All requests for an extension of time within which to levy taxes shall be addressed to the Director of the Assessment Coordination Division, dated and signed by both the county judge and the county clerk.
# (b)
All requests must state the levy date that the county officials seek to extend and the reason for the request resulting from reappraisal or rollback of taxes.
Source: view the official text
In this chapter (37 sections)
- 213-101 · Procedures generally — Extension of levy date
- 213-102 · Extension of time
- 213-201 · Purpose, authority, and objective of ratio study rules
- 213-202 · Ratio study required dates
- 213-203 · Sales used in ratio studies
- 213-204 · Adjustment of sales for ratio studies
- 213-205 · Compliance with ratio studies standards required
- 213-206 · Appeal of results of ratio study findings
- 213-301 · Agricultural land classification
- 213-302 · Business personal classification
- 213-303 · Auto/other classification
- 213-401 · General rules for appraisal contractors
- 213-402 · Removal of appraisal company
- 213-501 · Completion of reappraisal — Suspension of penalties
- 213-601 · Definitions
- 213-602 · Procedure for adjustment of taxes after reappraisal or…
- 213-603 · Comprehensive countywide reappraisals
- 213-604 · Certification of assessed value data
- 213-605 · Rule computation and certification form
- 213-606 · Personal property interim millage adjustment
- 213-607 · Valuation guidelines
- 213-608 · Implementation of millage rollback in fringe school districts
- 213-701 · Training criteria for appraisers
- 213-801 · Assessment of personal property taxes by mail or by telephone
- 213-802 · Valuation procedures
- 213-803 · Uniform Notice of Real Estate Value Change
- 213-804 · Uniform Notice of Newly Discovered or Newly Constructed…
- 213-805 · Homestead Credit Application/Sales Verification
- 213-901 · Requirements for CAMA software providers
- 213-902 · CAMA standards and system compliance certification
- 213-903 · Creation and purpose of the Arkansas CAMA Compliance and…
- 213-904 · Appointment and terms of service of members of the Arkansas…
- 213-905 · Organization and meetings of the board
- 213-906 · Testing of CAMA systems
- 213-907 · Use problems
- 213-908 · Penalties in the event of noncompliance
- 213-1001 · Change in market value between reappraisals