Act 267 increases the maximum rate for certain levee or drainage improvement districts from 25 cents an acre to $2.50 an acre on rural lands.
Act 278 updates various property tax laws to clearly provide for the validity and sufficiency of electronic assessment records.
Act 307 allows county collectors to open up tax books in preparation of tax payment before the first business day of March if the books have been delivered and the property (both real and personal) taxes have been certified to be collected.
Act 437 makes the first 4.5 mills of oil and gas assessments part of general revenues through July 1, 2023.
Act 447 makes various technical changes to the process for selling tax-delinquent parcels, including allowing online auctions.
Act 452 amends governing law for collection procedures for local tax and repeals obsolete laws in connection with the collection of local tax.
Act 584 amends the rules governing management and sale of tax delinquent lands by the Commissioner of State Lands.
Act 642 allows a city to levy volunteer fire department fees when there is a petition of a majority of voters from the preceding general election, in lieu of a special election.
Act 668 provides special guidelines concerning the assessment of property tax on mineral rights.
Act 719 authorizes waiver of certain ad valorem taxes and related penalties levied by the Arkansas Public Service Commission on utilities and carriers and creates a statute of limitations on the collection of such ad valorem taxes on utilities and carriers ten (10) years from the date of certification.
Act 823 requires the Assessment Coordination Division to submit an annual property tax report to the Governor and Legislative Council. Any new assessment guidelines are required to be included for review.
Act 1065 reduces the local government’s deducted fee for using state income tax refund set off to collect a property tax debt from 10% to 5%.