§ 26-28-205 - Assessments on forms furnished by collector. - Arkansas Statutes

26-28-205. Assessments on forms furnished by collector.

(a) All assessors in counties where the system contemplated by this subchapter is installed shall deliver to the tax collector real and personal property assessments on forms furnished by the tax collector. The tax collector shall then make proper posting of each assessment. As postings are made, the collector shall compile a proof journal list of the assessments showing the total valuation. The total valuation shall balance with the total of all real and personal property assessments as made by the assessor.

(b) Thereafter, the assessor shall verify the total and, when found to be correct, shall make a certificate of assessment of the real and personal property in the county showing a total valuation of all real and personal property assessed in the county, which shall conform with the total valuation assessed by the Arkansas Public Service Commission as certified down to the assessor, the assessor adding to the certificate required by law the following additional paragraph:

"The total valuation of all taxable real property as assessed by me for the year .... is $.....; and the total valuation of all exempted property as exempted by me for the year .... is $.....; and the total valuation of all taxable personal property as assessed by me for the year .... is $......"

(c) (1) The assessor shall make the certificate in triplicate and file one (1) copy with the commission, which shall be the assessor's abstract and which shall give the valuation of all assessments in the county by total and not by items, as provided by 26-26-1103, and one (1) copy of the certificate shall be filed in the county clerk's office, and the assessor shall keep one (1) copy in the file in his office.

(2) All three (3) of the certificates shall be subscribed and sworn to as provided by law.