Code of Arkansas Rules Title 26 — Taxation
26 CAR § 214-102
Uniform reporting of delinquent taxes
Official textcodeofarrules.arkansas.gov
# (a)
# (1)
If not included in the above Abstract of Assessments as defined in 26 CAR § 214-101, the following items relating to real property assessments shall be added.
# (2)
Previous year delinquent real estate assessments.
# (b)
# (1)
If included in the above Abstract of Assessments as defined in 26 CAR § 214-101, the following items relating to real property assessments shall be deleted.
# (2)
Delinquent assessment certified to the State of Arkansas Office of Commissioner of State Lands (two-year delinquent).
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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