§ 26-26-714 - Preservation of assessment lists. - Arkansas Statutes

26-26-714. Preservation of assessment lists.

(a) The original assessment lists as made out, sworn to, and delivered to the assessor by any person or property owner of the county and assessment lists made by the assessor prior to the date on which the assessment rolls are delivered to the county clerk, together with copies of all assessment lists as made out, sworn to, and delivered to the county clerk by the assessor or any other person after the assessment rolls have been delivered to the clerk and before the county collector closes his books, shall remain in the office of the assessor for at least four (4) years after the date upon which they shall have been made, during which time the lists shall be filed by the assessor in such manner that they may be readily referred to and utilized.

(b) Copies of all assessment lists as made by the assessor or any other person subsequent to the date on which penalty attached for failure to assess and before the assessment record is required to be filed with the county clerk shall be delivered to the clerk at the same time the assessment record is filed, which lists, together with the original of all assessment lists as may be filed with the clerk by the assessor or any other person after the assessment record has been delivered to the clerk and before the collector closes his books, shall be preserved by the clerk for the purpose of checking the tax books to determine if all penalties for failure to assess at the proper time have been properly designated and extended.