Opinion No.

The Honorable Don McSpadden Prosecuting Attorney Sixteenth Judicial District 1708 West Main Heber Springs, Arkansas 72543

Dear Mr. McSpadden:

This is in response to your request for an opinion concerning the taxation of recently annexed lands. Specifically, you note that the City of Heber Springs annexed an adjacent area effective November 2, 1989. You also note that the time is near for the collector and assessor to extend the books and tax records for the county. Your question relative to these facts is as follows:

Should the area annexed be included and taxed at the city millage for 1989 even…