Arkansas § 26-24-121 Annual report

Arkansas Statutes

§ 26-24-121 — Annual report

Arkansas § 26-24-121

Title26

This text of Arkansas § 26-24-121 (Annual report) 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. § 26-24-121 (2026).

Text

(a)(1) By June 15 of each year, the Assessment Coordination Division shall send the Governor and the Legislative Council a written report, which shall:

(A)Be in tabular form;

(B)Be organized by county and category;

(C)Show all the taxable property in the state, including without limitation the assessed value and other ad valorem information; and (D) Disclose and describe:

(i)Any new guidelines the division has issued to educate or guide county assessors regarding the assessment of property; and (ii) Any updates or changes to a division guideline that is at least ten (10) years old.

(2)The written report required under subdivision (a)(1) of this section may include suggestions by the division for changes in law that the division recommends for the consideration of the General Assembly

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(a) (1) By June 15 of each year, the Assessment Coordination Division shall send the Governor and the Legislative Council a written report, which shall: (A) Be in tabular form; (B) Be organized by county and category; (C) Show all the taxable property in the state, including without limitation the assessed value and other ad valorem information; and (D) Disclose and describe: (i) Any new guidelines the division has issued to educate or guide county assessors regarding the assessment of property; and (ii) Any updates or changes to a division guideline that is at least ten (10) years old. (2) The written report required under subdivision (a)(1) of this section may include suggestions by the division for changes in law that the division recommends for the consideration of the General Assembly. (b) A guideline required to be included in the written report required under subdivision (a)(1) of this section shall not take effect before the division reports the guideline to the Legislative Council under subdivision (a)(1)(D) of this section.