26 CAR Part 214 — Uniform Reporting

Chapter III

Subchapter A

Subpart 1

26 CAR § 214-101 Uniform reporting of assessments {#sec-26-car-214-101 omnilex-key=us-ar-regs-official--title-26-part-214--26 CAR § 214-101}

26 CAR § 214-101. Uniform reporting of assessments.

(a) On or before March 15 of each year the preparer of the tax books for each county shall provide a copy of the Abstract of Assessments to the Assessment Coordination Division.

(b) Said copy of Abstract of Assessments shall:

(1) Be the same as reported to the Department of Education on or before March 15 of each year; and

(2) Include the total assessment by school district that was delivered to the county tax collector (tax books) for tax collection purposes.

History

• Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules provided as follows:"STATUTORY AUTHORITY ACA 26-28-108STATUTORY AUTHORITY ACA 26-28-304""Adopted and implemented 6/16/06 by emergency procedureAmended 12/20/06" Authority: Arkansas Code § 26-24-107

26 CAR § 214-102 Uniform reporting of delinquent taxes {#sec-26-car-214-102 omnilex-key=us-ar-regs-official--title-26-part-214--26 CAR § 214-102}

26 CAR § 214-102. Uniform reporting of delinquent taxes.

(a)(1) If not included in the above Abstract of Assessments as defined in 26 CAR § 214-101, the following items relating to real property assessments shall be added.

(2) Previous year delinquent real estate assessments.

(b)(1) If included in the above Abstract of Assessments as defined in 26 CAR § 214-101, the following items relating to real property assessments shall be deleted.

(2) Delinquent assessment certified to the State of Arkansas Office of Commissioner of State Lands (two-year delinquent).

History

• Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules provided as follows:"Adopted and implemented 6/16/06 by emergency procedureAmended 12/20/06Amended 07/23/14" Authority: Arkansas Code § 26-24-107

26 CAR § 214-103 Responsibilities of those providing information {#sec-26-car-214-103 omnilex-key=us-ar-regs-official--title-26-part-214--26 CAR § 214-103}

26 CAR § 214-103. Responsibilities of those providing information.

(a) The county assessor, county collector of taxes, the county clerk, the county treasurer, and any other county official having possession of the information specified in 26 CAR §§ 214-101 and 214-102 shall turn such information over to the preparer of the tax book at least fourteen (14) days prior to the deadlines specified in 26 CAR § 214-101.

(b) The county official providing the information shall be solely responsible for its accuracy.

(c) The preparer of the tax book shall be responsible only for the accuracy of information generated solely by him or her and not that which was compiled from the information provided by others.

History

• Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules provided as follows:"Adopted 12/20/06Amended 07/23/14" Authority: Arkansas Code § 26-24-107

26 CAR pt. 214, Appendix A Assessment Coordination Department Valuation Guides And Forms {#sec-26-car-pt.-214-appendix-a omnilex-key=us-ar-regs-official--title-26-part-214--26 CAR pt. 214, Appendix A}

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1 APPENDIX

ASSESSMENT COORDINATION DEPARTMENT VALUATION GUIDES AND FORMS

VALUATION GUIDES

ARKANSAS ASSESSORS’ REAL ESTATE COST MANUAL ACT 153 of 1955 as Amended

ARKANSAS COMMERCIAL PERSONAL PROPERTY MANUAL ACT 153 of 1955 as Amended

ARKANSAS PERSONAL PROPERTY MANUAL ACT 153 of 1955 as Amended

ARKANSAS AGRICULTURAL LAND, PASTURE LAND AND TIMBER LAND GUIDELINE PUBLICATION Act 153 of 1955 as Amended

Adopted 10/01/99

FORMS

FOR USE BY ASSESSORS OR REAPPRAISAL FIRMS:

A-1. COMMERCIAL/INDUSTRIAL REAL ESTATE RECORD CARD

A-2. RESIDENTIAL REAL ESTATE RECORD CARD

A-3. RURBAN REAL ESTATE RECORD CARD

A-4. RURAL REAL ESTATE RECORD CARD

A-5. MANUFACTURERS’ INVENTORY REPORT

A-6. COMMERCIAL PERSONAL PROPERTY ASSESSMENT FORM COMMERCIAL PERSONAL PROPERTY ASSESSMENT INFORMATION

A-7a. ASSESSOR’S ABSTRACT (A.C.A. 26-26-304)

A-7b. ASSESSOR’S FINAL ABSTRACT (A.C.A. 26-28-303)

A-8. SUMMARY REPORT OF COUNTY ASSESSMENTS

A-9 IN-HOUSE COUNTYWIDE REAPPRAISAL PLAN

A-10 CONTRACTED COUNTYWIDE REAPPRAISAL PLAN

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2 A-11. PLANNED PROGRESS REPORT

A-12. MONTHLY PROGRESS REPORT

A-13. PARCEL COUNT FORM A

A-14. PARCEL COUNT FORM B

A-15. NOTICE OF REAL ESTATE VALUE CHANGE

A-16. CERTIFICATION OF COUNTY AS TO COMPLETION OF COMPREHENSIVE COUNTYWIDE REAPPRAISAL

A-17 COMPLIANCE VERIFICATION FORM

A-18 HOMESTEAD CREDIT APPLICATION/SALES VERIFICATION

FOR USE BY COUNTY CLERK:

CC-1. SUMMARY REPORT OF COUNTY ASSESSMENTS FOR THE YEAR

CC-2. PERSONAL PROPERTY INTERIM MILLAGE ADJUSTMENT (A.C.A. 25-26- 405)

CC-3. FRINGE DISTRICT ROLLBACK

CC-4. CERTIFICATION OF ASSESSED VALUE DATA (A.C.A. 26-26-403)

CC-5. SCHOOL DISTRICT CALCULATION TO DETERMINE MINIMUM MILLAGE REQUIRED BY AMENDMENT 74

FOR USE BY GOVERNING BODIES OF TAXING UNITS:

GB-1. COMPUTATION AND CERTIFICATION FORM. BASE YEAR MILLAGE ROLLBACK COMPUTATION AND CERTIFICATION FORM (A.C.A. 26-26- 404)

FOR USE BY EQUALIZATION BOARD & COUNTY CLERK AS EX-OFFICIO SECRETARY OF THE COUNTY EQUALIZATION BOARD:

E-1. EQUALIZATION BOARD MEMBERS AND ADDRESSES

E-2. EQUALIZATION BOARD ABSTRACT OF ADJUSTED ASSESSMENT (A.C.A. 26-26-304, 26-27-319)

E-3. EQUALIZATION BOARD RESOLUTION

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3

MISCELLANEOUS:

M-1. APPLICATION FOR ADMISSION - ARKANSAS ASSESSMENT TRAINING PROGRAM

M-2. TRAINING AND DESIGNATION PROGRAM

Adopted 10/01/99 Amended 12/20/00 Amended 12/20/06 Amended 07/23/14