Arkansas § 26-26-902 Oath of one listing

Arkansas Statutes

§ 26-26-902 — Oath of one listing

Arkansas § 26-26-902

Title26

This text of Arkansas § 26-26-902 (Oath of one listing) 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. § 26-26-902 (2026).

Text

(a)The county assessors, deputy county assessors, and Arkansas Public Service Commission, or any other officer charged under the law with assessing taxes, shall, when each and every person presents himself or herself to make and prepare a property list, administer the following oath: "You do solemnly swear that you will well and truly answer all questions that may be asked of you touching on the assessment of your property." (b) Provided, however, this oath shall not be required of any individual assessing his or her real or personal property by telephone under § 26-26-1114 or where the county assessor lists the property for the property owner as permitted in § 26-26-903 .

Free access — add to your briefcase to read the full text and ask questions with AI

(a) The county assessors, deputy county assessors, and Arkansas Public Service Commission, or any other officer charged under the law with assessing taxes, shall, when each and every person presents himself or herself to make and prepare a property list, administer the following oath: "You do solemnly swear that you will well and truly answer all questions that may be asked of you touching on the assessment of your property." (b) Provided, however, this oath shall not be required of any individual assessing his or her real or personal property by telephone under § 26-26-1114 or where the county assessor lists the property for the property owner as permitted in § 26-26-903 .