Code of Arkansas Rules Title 26 — Taxation
26 CAR § 213-804
Uniform Notice of Newly Discovered or Newly Constructed Property
Official textcodeofarrules.arkansas.gov
# (a)
If the assessor becomes aware of newly discovered or newly constructed property in a nonreappraisal year and the resulting increase in market value of the parcel caused by the newly discovered or newly constructed property is five thousand dollars ($5,000) or more:
# (1)
The parcel will be updated; and
# (2)
A notice will be sent to the taxpayer.
# (b)
Any newly discovered or newly constructed property having a market value of less than five thousand dollars ($5,000) when discovered:
# (1)
May be listed and updated during the year of discovery; and
# (2)
Will be listed and updated during the appraisal year.
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