§ 26-26-912 - House-to-house canvass. - Arkansas Statutes

26-26-912. House-to-house canvass.

(a) After April 10 of each year, the assessor shall make a house-to-house canvass of his county and visit each store, mill, factory, shop, or other place of business and each dwelling, farm, and all other places of residence located therein for the purpose of ascertaining if all property and persons have been listed for assessment in the manner required by law.

(b) If the assessor shall find that any person or property owner has failed to file the assessment list by law required or, if filed, has failed to truly value any item of property included therein or has omitted any item of property therefrom, the assessor shall assess all such persons a per capita or poll tax and shall appraise and assess, at such sum as in his judgment is just and equitable, all property listed by the owner but not truly valued and all property which has not been listed as by law required.