§ 26-26-716 - Assessment reports filed with county clerk.
26-26-716. Assessment reports filed with county clerk.
(a) (1) (A) Each year, the assessor shall, on or before the third Monday in August, file with the county clerk his report of assessment of all real property of the county situated within the boundaries of any city or town and additions thereto which have been regularly platted into lots and blocks.
(B) Each year, the assessor shall, on or before the third Monday in August, file with the county clerk his report of assessment of all real property of the county situated outside the boundaries of any city or town and additions thereto which have been regularly platted into lots and blocks.
(2) On or before July 31, the assessor shall deliver the personal property assessment report or roll book to the county clerk, to be arranged in alphabetical order according to school districts and showing separately in alphabetical order the persons residing outside of incorporated cities and towns and of persons who are residents of incorporated cities and towns of the same school district.
(3) In addition to the other requirements of this section, the county assessors shall be required to list poll and personal property owners to the respective political township and ward in which they reside at the time of the assessment.
(b) (1) These reports shall be filed in books or records of the kind and character furnished to the assessor by the county clerk for that purpose, unless otherwise directed by the Arkansas Public Service Commission, and each report shall show each item of property by totals in number and value.
(2) The clerk shall not receive these reports unless they are in a neat and legible manner, and to each of which the assessor shall have attached his oath in the following words:
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