Opinion No.

The Honorable Nick Wilson State Senator P.O. Box 525 Pocahontas, AR 72455

Dear Senator Wilson:

This is in response to your request for an opinion regarding the assessment and collection of ad valorem taxes. You have set forth the question as follows:

In 1983, during a reappraisal of property subject to ad valorem taxes in Randolph County, a tract of commercial real property was inadvertently left off the assessment roll. This error was discovered only recently, and I would like your opinion as to how many years the tax assessor's office can go back to put the property on the tax books and…