Code of Arkansas Rules Title 26 — Taxation
26 CAR § 214-101
Uniform reporting of assessments
Official textcodeofarrules.arkansas.gov
# (a)
On or before March 15 of each year the preparer of the tax books for each county shall provide a copy of the Abstract of Assessments to the Assessment Coordination Division.
# (b)
Said copy of Abstract of Assessments shall:
# (1)
Be the same as reported to the Department of Education on or before March 15 of each year; and
# (2)
Include the total assessment by school district that was delivered to the county tax collector (tax books) for tax collection purposes.
Source: view the official text
In this chapter (3 sections)
- 214-101 · Uniform reporting of assessments
- 214-102 · Uniform reporting of delinquent taxes
- 214-103 · Responsibilities of those providing information