§ 26-26-701 - Furnishing of lists, blanks, and records.
26-26-701. Furnishing of lists, blanks, and records.
(a) (1) The Arkansas Public Service Commission shall prepare and furnish, at the proper time, to the county clerks in this state copies for all lists, blanks, and records to be used in the assessment, extension, and collection of taxes, and the county clerk shall have all lists, blanks, and records made at the expense of the county.
(2) This subsection shall not apply to poll tax receipts.
(3) No lists, blanks, or records shall be used by any official in the assessment, extension, or collection of taxes except as shall have had the approval of the commission.
(b) On or before January 1 of each year, the county clerk shall furnish to the assessor all lists, blanks, and records necessary for the assessment of all real and personal property for the year, all of them to be prepared as provided by law unless otherwise directed by the commission.