Arkansas § 26-23-205 Taxpayer notice

Arkansas Statutes

§ 26-23-205 — Taxpayer notice

Arkansas § 26-23-205

Title26

This text of Arkansas § 26-23-205 (Taxpayer notice) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ark. Code Ann. § 26-23-205 (2026).

Text

(a)A county collector shall send a property taxpayer a yearly notice concerning his or her rights under the provisions of Arkansas Constitution, Amendment 79, containing the following:

(1)A statement that the assessed value of a homestead used as a principal place of residence and owned by a taxpayer who is disabled or sixty-five (65) years of age or older shall be the lower of the assessed value at the time the taxpayer qualified for the property tax relief under Arkansas Constitution, Amendment 79, or a later assessed value; and (2) The county assessor's contact information.

(b)The yearly notice required in subsection (a) of this section may be sent with the taxpayer's tax statement or by separate first-class mail.

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(a) A county collector shall send a property taxpayer a yearly notice concerning his or her rights under the provisions of Arkansas Constitution, Amendment 79, containing the following: (1) A statement that the assessed value of a homestead used as a principal place of residence and owned by a taxpayer who is disabled or sixty-five (65) years of age or older shall be the lower of the assessed value at the time the taxpayer qualified for the property tax relief under Arkansas Constitution, Amendment 79, or a later assessed value; and (2) The county assessor's contact information. (b) The yearly notice required in subsection (a) of this section may be sent with the taxpayer's tax statement or by separate first-class mail.