Opinion No.

The Honorable Bobby Tullis State Representative Box 277 Mineral Springs, AR 71851

Dear Representative Tullis:

This is in response to your request for an opinion on four questions regarding the assessment of property taxes. Your questions will be restated and answered in the order posed.

An initial general discussion of the property tax assessment process will be helpful in addressing your specific questions. The county assessor is given authority to assess real property in his county between the first Monday in January and July 1 of each year. See A.C.A. § 26-26-1101 (1987). The assessor is…