Arkansas Statutes
§ 26-26-903 — Owner to list property
Arkansas·Title 26
(a)Every person of full age and sound mind shall list the real property of which he or she is the owner, situated in the county in which he or she resides, and the personal property of which he or she is the owner.
(b)The county assessor may relieve the person of this requirement by listing the current year's assessment of real property from a previous property list or from a changed list based on a reassessment of the value of the real property of the owner.
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Related
Opinion No.
(Arkansas Attorney General Reports, 1993)
Legislative History
Acts 1883, No. 114, § 13, p. 199; C. & M. Dig., § 9890; Pope's Dig., § 13652; A.S.A. 1947, § 84-420; Acts 1991, No. 291, § 4.
Nearby Sections
15
§ 26-1-101
Definitions§ 26-17-201
Authority to employ§ 26-17-202
Attorneys§ 26-17-203
Field auditors§ 26-17-204
Bond§ 26-17-301
Performance required§ 26-17-302
Motor vehicle license fees§ 26-17-303
Petroleum products§ 26-17-304
Suits and other proceedings§ 26-17-401
Penalty§ 26-17-402
Authority to enter agreements§ 26-17-403
Powers and duties - Definition§ 26-17-404
Violations§ 26-17-501
Penalty§ 26-17-502
Duty to remit revenues