Opinion No.

The Honorable John Allen, Director Assessment Coordination Department 1614 West Third Little Rock, Arkansas 72201-1815

Dear Mr. Allen:

This official Attorney General opinion is rendered in response to a question you have raised concerning the county clerk's responsibility to include an omitted levy on the tax books.

More specifically, you have presented the following question:

Can the county official who is preparing the tax books include in the tax books an omitted levy that was not included in the quorum court's levy ordinance?

It is my opinion that the county clerk or other county official who…