Section 26-28-303 - Duty of county assessorUnder the system provided for in this subchapter:
(1) It is the duty of the county assessor of each county to enter upon the assessment record of the county the adjusted or equalized assessed value of any and all property as found and fixed by the county equalization board;(2) In making the tax books of the county, unless further adjustments are ordered by the county court or the Arkansas Public Service Commission, the preparer of the tax books shall extend the taxes on the adjusted or equalized values;(3) The county assessor shall deliver the assessment abstract to the commission by August 1 of each year;(4)(A) The county assessor shall make any changes to the abstract after the commission finalizes its action.(B) All changes in assessments, after the county assessor prepares the final abstract of the tax books, shall be made as specified in § 26-28-305(1) and documented by means of a prenumbered two-part change form with the reason for the change noted; and(5)(A) The county assessor of each county shall, on or before the third Monday in January of each year, unless otherwise ordered and directed by the commission, file with the commission, on such forms as it may prescribe, a final abstract of the tax books.(B) The final abstract of the tax books shall show, by total of items and value, the total assessment of the county after all adjustments.Amended by Act 2023, No. 365,§ 91, eff. 7/1/2023.Acts 1993, No. 849, §§ 3-6.