§ 26-28-111 - Correction of errors. - Arkansas Statutes

26-28-111. Correction of errors.

(a) When, after the tax books have been delivered to the collector, it is ascertained that there is an error in the real or personal property tax books, the error shall be corrected in the following manner:

(1) (A) When the county assessor discovers an error in the real property tax books or any error is brought to the attention of the assessor by any person, the assessor shall cause the error to be corrected by completing the following pre-numbered form in triplicate, indicating thereon the correction to be made: Click here to view image. Click here to view image. Click here to view image.

(B) Upon completing and signing the above real property tax correction form in triplicate, the assessor shall retain the original in the assessor's records and shall transmit two (2) copies to the county collector. The collector shall sign the two (2) copies received from the assessor, shall retain one (1) copy in the collector's records, and shall transmit the remaining copy to the county clerk, who shall sign it and file it in the records of the clerk.

(2) (A) When the county assessor discovers an error in the personal property tax books or any error is brought to the attention of the assessor, he shall cause the error to be corrected by completing the following pre-numbered form in triplicate, indicating thereon the correction to be made: Click here to view image. Click here to view image. Click here to view image.

(B) Upon completing and signing the above personal property tax correction form in triplicate, the assessor shall retain the original in the assessor's records and shall transmit two (2) copies to the county collector. The collector shall sign the two (2) copies received from the assessor, shall retain one (1) copy in the collector's records, and shall transmit the remaining copy to the county clerk who shall sign it and file it in the records of the clerk.

(b) The real property tax correction forms and the personal property tax correction forms required by this section to be kept in the records of the assessor, collector, and clerk may be destroyed upon the expiration of one (1) year after the date on which the Legislative Joint Auditing Committee accepts and files the audit of the particular office performed by the Division of Legislative Audit.

(c) The provisions of this section shall be applicable only to the correction of actual and obvious errors on the tax books and related records, with such errors being restricted to extension errors, erroneous property descriptions, classifications, or listings, and shall not be utilized to make any change in the valuation of any real or personal property as shown on the tax books and related records other than a change in valuation necessitated by the correction of actual and obvious errors as provided in this section. In no case shall any reduction in the valuation of any real or personal property be made, except such as shall have been ordered by the county board of equalization, the county court, the circuit court, or the Supreme Court, or be caused by the correction of actual and obvious errors as provided in this section.