§ 13-4-303 — Tax and assessment records

All counties of the State of Arkansas shall maintain county tax and assessment records as follows, if they are currently being maintained: (1) For tax and assessment records: (A) Permanently maintain: (i) Real estate, personal, and mineral tax book; (ii) Delinquent real estate; (iii) Personal property list; (iv) Lands forfeited to the state, and minerals; (v) Land book of state and federally owned lands; (vi) Clerk's deed of land sold for taxes; (vii) Journal of proceedings of the county equalization board; (viii) Final settlement of tax books; and (ix) Original charge for all taxing units and certification; (B) Maintain for seven (7) years: (i) Real estate and personal assessment record; (ii) Real estate and personal tax receipts recorded in tax books; and (iii) Redemption certificate; (C) Maintain for five (5) years, after rollback is complete, certification of tax adjustment for public utilities and regulated carriers (computation of utility tax); (D) Maintain for three (3) years: (i) Delinquent personal tax settlement; (ii) Land redemption report; (iii) State lands distribution; and (iv) Monthly tax distribution; (E) Maintain for one (1) year, after audit by Arkansas Legislative Audit: (i) Valuation of real and personal property of utilities; and (ii) Real and personal property tax correction forms; (2) (A) For county assessor's records, maintain for five (5) years: (i) Real estate appraisal card after reappraisal; (ii) Lists of names of taxpayers furnished to assessor by school boards; (iii) The personal, commercial, and industrial assessment forms; and (iv) Inactive homestead credit documents. (B) Prior to destruction of these forms, the documents shall be made available to the county collector; (3) For county collector's records: (A) Maintain permanently: (i) Certified delinquent real estate list with publication certificate; (ii) Certified delinquent list for real estate forfeited to the Commissioner of State Lands with publication certification; (iii) Personal property tax book; (iv) Certified delinquent personal property list; and (v) Delinquent ad valorem tax lists for oil and gas interests; (B) Maintain for ten (10) years, tax settlements; (C) Maintain for seven (7) years: (i) Real estate redemption certificates; (ii) Cash receipts and disbursement journal; and (iii) Collector's copy of tax receipts; and (D) Maintain for three (3) years: (i) Daily collection reports; and (ii) Distraint of goods and garnishment to pay delinquent personal taxes.

Legislative History

Amended by Act 2015, No. 71,§ 1, eff. 7/22/2015. Acts 1991, No. 800, § 2.