Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 3 - Administration Of Local Taxes > Chapter 26 - Assessment Of Taxes > Subchapter 9 - Listing of Property for Assessment > § 26-26-903 - Owner to list property.

§ 26-26-903 - Owner to list property.

26-26-903. Owner to list property.

(a) Every person of full age and sound mind shall list the real property of which he is the owner, situated in the county in which he resides, and the personal property of which he is the owner.

(b) The 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.