§ 26-26-1103 - Reports of total assessments.
26-26-1103. Reports of total assessments.
(a) The county assessor shall, on or before August 1 of each year, deliver to the clerk of the board of equalization his completed assessment tax record, showing the total assessment of the county as made by the assessor. He shall also furnish such other information as the board may request of the assessor.
(b) The county assessor shall, on or before the third Monday in August of each year, report to the Arkansas Public Service Commission, by total of items and value, the total assessment of the county as made by the assessor and the commission and in the manner as directed by the commission, as to kind, character, number, and value of all tangible property assessed for taxation in the county and such other information as the commission may demand of the assessor.