Opinion No.

The Honorable Gene Roebuck State Senator P.O. Box 1696 Jonesboro, AR 72403-1696

Dear Senator Roebuck:

This is in response to your request for an opinion regarding the assessment and taxation of platted property. According to correspondence attached to your request, the plat to a particular piece of property was approved, with stipulations, by the municipal planning commission in November, 1996. The stipulations were met and the plat was recorded in May of 1997. The property was assessed for 1997 based upon the approved plat, with the taxes due in 1998. This has been questioned under A.C.A.…