Opinion No.

The Honorable N.B. "Nap" Murphy State Representative P.O. Box 556 Hamburg, AR 71646

Dear Representative Murphy:

This is in response to your request for an opinion regarding personal property tax assessments. You have asked, specifically, whether there are any statutes that give the local tax assessor the authority to change a business' personal property tax assessment without notifying the citizen; and if this is possible, under what circumstances does he have this authority?

It must be initially noted that I cannot, in the context of an opinion, address all of the possible circumstances in…