Opinion No.

Mr. Larry E. Crane Director, Assessment Coordination Division of the Public Service Commission 1614 West Third Little Rock, AR 72201

Dear Mr. Crane:

This is in response to your request for an opinion concerning the propriety of personal property assessments by telephone, without subsequent verification by taxpayers. You have submitted a copy of a memorandum issued by your office to the assessors in this regard, wherein it is concluded that such assessments are not valid until signed, under oath, by the taxpayer or by his or her authorized agent.

It is my opinion that the January 10, 1990…