listed and taxed at the place of listing
at the time of the death of such per
son.
Section 4 4. The personal property of
a minor and every person under guard
ianship other than a minor shall be listed
at the place where the property is lo
cated; provided, that all moneys, credits,
investments in stocks and holds of such
persons under guardianship shall be
listed at the place where the guardian
or curator resides.
Section 45. Personal property in the
hands of an assignee, receiver, trustee
in bankruptcy or other court officer,
shall be listed and taxed at the place
of listing before the appointment of
such assignee, receiver, trustee or other
officer.
Section 46. When any person shall
settle, or any association or corpora
tion shall organize in any county of
this State, and bring personal property
therein after the first day of February
and prior to the first day of October
In any year, it shall be the duty of the
assessor to list and return such property
for taxation that year, unless the owner
thereof shall show to the assessor, under
oath, and by producing a copy of the
assessment, duly certified by the proper
officers of State or county in which
said property was assessed, that tlie
same property has been listed for taxa
tion for that year in some other county
in the State, or in some other state or
territory of the United States. If such
property is brought within any county
after the assessor lias made his returns
for that year to the county clerk the
assessor shall at once assess such prop
erty and return the same to the county
clerk, and the same shall be entered by
the county clerk on the tax-books and
collected as in other cases.
Section 47. If any person of this
State, after his personal property has
been assessed and before the tax thereon
is paid, shall sell all of the same and
not retain sufficient to pay the taxes
thereon, the tax for that year shall he
a lien on the property so sold. The
one owing such tax shall be civilly
liable to any purchaser of such property
for any taaes he owes thereon, but the
property so purchased shall be liable in
the hands of the purchaser or purchas
ers for such tax; provided, however, if
the property be sold In the ordinary
course of mercantile trade, it shall not
be so liable in the hands of the pur
chasers.
Section 4S. If the property of any
taxpayer be seized by legal process so
as not to leave sufficient amount ex
empt from the levy and sale to pay the
taxes, then the taxes on the property of
such taxpayer shall at ‘once fall due
and be paid from the proceeds of the
aale of the property so taken on such
process, in preference to all other claims
against it.
Section 40. When any person is about
to remove his property' from the State,
after the same has been assessed and
before the taxes thereon have been paid,
•without leaving sufficient remaining for
the payment of the taxes thereon, the
tax shaJl at once become due and pay
able, which fact shall be determined by
any court of competent jurisdiction in
aji action brought in the name of the
State, for the use of the county, against
the owner or reputed owner of such
property', which court may' render
Judgment thereon. and enforce the
same by execution. Attachment may
Issue as in other cases, but without
bond, and It shall be enforced as in
other cases.
Section 50. If property subject to
taxation be Bold, seized or attempted to
be removed as provided in sections 47.
48. and 49 of this Act. before the county
clerk has lubned over the tax-books for
that year to the collector, then if the
Assessor's books be in the assessor's
hands, he shall furnish the collector
the assessment of that person; but if
the party has been assessed and the as
sessor's books be in the hands of the
county clerk, then the county clerk shall
furnish to the collector the assessment
of that person, and the collector shall
at once levy on the property so return
ed to him the percentage of tax levied
In that county for the previous year
and collect the same as in this Act
provided. Should the percentage thus
collected exceed the rate levied for the
current year such excess shall be re
turned to the person entitled thereto
by the collector upon the order of the
county court.
Section 61. In case of doubt as to the
listing of personal property, or where
It cannot be listed as in this Act pro
vided. if between places in the same
county, the place of listing shall be de
termined by the board of supervisors
of assessment, and If between different
counties, or places in different counties,
by the Arkansas Tax Commission: and
when determined in either case shall
be ns binding as If fixed by this Act.
Section 62. Whenever the assessor
shall be of the opinion that the person
listing real or personal property for
himself or for another person, firm,
company or corporation, has not made
a full, fair and complete list thereof, or
has valued any property at less than its
true and full value in money, he shall
examine such person at length under
oath. He may also call before him any
other persons having knowledge of the
property of the party whose assessment
is (inestioned. and examine such persons
under oath with respect to such prop
If. after making such Investigation
or ut any time before the tax-books are
turned over to the hoard of supervisors
of assessments, after the assessment
has been made. She assessor is of the
opinion from sucli evidence as may be
discovered by him that the party mak
ing the list has omitted any items or
has listed any real or personal property
below its true and full value in money.
It shall be his duty to ignore the valua
tion as returned and assess such omit
ted items or such parcels of real es
tate at its true and full value in money;
likewise it shall be his duty to raise
the valuation of any real or personal
property which may have been under
valued by the person listing it. to its
true and full value in money. In case,
however, the assessor shall change the
valuation of the property of any person
os fixed by the person himself he shall
notify such person in writing of such
change. Such notification shall be
made before the second Monday in Au
gust of the year for which the assess
ment is made.
Section 63. Kach person required by
this Act to list property for taxation
(hall, by himself or agent, attend at
dne of the places in the proper town
ship. fixed by the assessor for making
assessments in such township and list
the property, real and personal, by this
Act required. If any person shall fail
to attend at one of such places and list
the property, he may appear before the
assessor at some other place in the
county within ten days after the last
day fixed for making the assessment in
such township and make the list or
lists required of him by this Act. Should
the person not appear before the as
sessor and make the list within ten
days he shall be deemed to be a delin
quent and a penalty of one dollar, half
of which shall go to the assessor and
the other half to the common school
fund, shall at once accrue. The as
sessor shall, as soon au practicable
either by himself or deputy, visit the
office, usual place of business or resi
dence of such delinquent, provided he
can be found in the county, and demand
a list of the property required to be
returned for assessment. If at such
time the list for any reason is not made
by the owner of the property or his
agent the assessor or deputy shall make
out the list on his own view or on the
best information he can obtain, and for
that purpose he shall have the right to
enter upon any lands and make any ex
aminations necessary and summon be
fore him and examine any persons
under oath; provided. that if a
person owns property in two or more
lownships in a county he may, either
In person or by agent, appear before
the assessor In any one of the town
ships in the county in which he has
property situated at the regular time
and place fixed by the assessor for as
sessing the property of such township
and list all the property owned by him
in the county.
Section 64. If any person arter de
mand duly made by the assessor or
deputy, as provided in section 63 of
this Act shall refuse to make the re
quired list and swear to same, the
property which ought to have been listed
•hall be assessed at its true and full
value tn money and for the failure of the
^taxpayer to make the assessment a
penalty equal to fifty per cent of the total
taxes on the property for that year
shall b© assessed against It. and upon
the property of any delinquent whom
the assessor or his deputy is unable to
find there shall be assessed an amount
equal to twenty-five per cent of the
taxes thereon.
Section 55. Whenever it shall be
found by the assessor, the board of
supervisors of assessments or the Ark
ansas Tax Commission, that any person
who has made and filed a list or return
I as provided by this Act. lias with intent
to evade taxation wilfully omitted to
list any Item of property as required by
this Act. such item shall be listed
against such person at its true and full
value, and for failure to assess said
item a penalty equal to fifty per cent
of the total taxes on the item for that
year shall he assessed against it. Writ
ten or printed notice of such assessment
and penalty shall be given the taxpayer
and he may appear before the hoard of
supervisors of assessment or the Ark
kansas Tax Commission, as the case
may be. and show that the omission
was not done with intent to defraud.
If a satisfactory showing is made the
penalty shall be abated.
Section 56. If any person required to
list property for taxation shall have
been prevented by sickness or absence
from the county from listing such
property as by this Act prescribed, such
person or his agent having charge of
such property may at any time before
the makjng out of the tax-books by the
county clerk, make out and deliver to
the assessor of the county a statement
of the same as required by tills Act.
and the assessor shall in each case
make an entry thereof in the returns
of the proper city, town, or district and
correct the item or items In said return
made by him. as the case may require,
hut no such statement shall be received
by the assessor from any person who
shall have refused or neglected to make
oath to his statement wrhen required
by the assessor under the provisions of
this Act. nor from any person unless
lie shall have at first made an affidavit
that the person required to list the same
was absent from the county without
design to avoid listing his property, or
was prevented by sickness from giving
the assessor the required statement
when called upon for that purpose. Any
penalty that may have In the meantime
accrued under the provisions of this
Act shall, if tiie assessment is made as
herein provided, be abated.
Section 57. A board to be known as
the hoard of supervisors of assessments
shall be provided for the several coun
ties of the State. In counties of less
than twenty-five thousand population
as shown by the last Federal census
said board shall consist of three mem
bers; in counties of more than twenty
five thousand population said boant
shall consist of five members; provided,
that in Sebastian county there shall be
two boards of three members each, one
for the Fort Smith District and one for
the Greenw'ood District. Any elector of
the county who is a real estate owner
shall be eligible for appointment on
said board, and said board shall be ap
pointed as follows: The county judge
of the county shall appoint one mem
ber. the other members shall be ap
pumiru uy uic guvcmui. ouiu apyuuu
ments shall be made before the first
day of February or each odd-nutnbered
year. Said members shall hold office
ifor two years or until their successors
are nppolnted and qualified. The county
judge shall Issue a certificate of ap
pointment to the member he appoints
and the governor certificates to the
members he appoints. Any member of
the board who fails to perform the
duties imposed upon him by this Act
In the manner prescribed by this Act
shall be deemed to have vacated the
office and shall be summarily removed
by the officer appointing him. Vacan
cies shall be filled by the county judge
or the governor, whoever shall have
made the appointment originally of the
member vacating. In the year 1911
the appointment of members of the
board of supervisors of assessments
shall be made within thirty days after
the passage of this Act.
Section 58. The board shall meet in
the court house at the county seat in
each county on the first day of Febru
ary of each year and organise by elect
ing one of its members chairman; the
I county clerk or deputy selected by him
shall be clerk of the board. Before or
ganizing each member shall take the
oath of office prescribed by section
twenty, article nineteen of the Consti
tution of Arkansas.
If for any reason the board shall
fail to meet and organize on the first
day of February it shall be lawful for
It to meet and organize on such date
thereafter as may be named by the Ar
kansas Tax Commission..
Section 59. It shall be the duty of
each school board. provided the
same is called for at any time by
the assessor or board of supervisors of
assessments, to furnish the assessor or
board as the case may be. a list of the
taxpayers in such school district. It
shall further be the duty of each mem
ber of the school board to furnish any
information with respect to the value
of property in his district of which he
may he in possession when the same is
demanded by the assessor or board of
supervisors of assessments or any
member thereof.
ervisors of assessments shall have per
formed the duties imposed upon It by
section 61 of this Act it shall adjourn
to meet the first day of July following,
or on the second day provided the first
day shall fall on Sunday. The chair
man of the board shall have power to
call the hoard together at an earlier
date provided a majority of the mem
bers request him to do so in writing,
stating in the request the reason for
such call and the business to be per
formed at such meeting.
Section Cl. The assessor shall ap
point as many deputies as in his opinion
may be necessary to enable him to
properly assess the property of the
county. The appointment of each depu
ty shall be subject to the approval of
the board of supervisors of assess
ments and no person shall serve as
deputy assessor whose appointment has
not been confirmed by the board. The
appointments of deputy assessors shall
be passed upon by the board at the
session held cn the first day of Febru
ary, or at the first called meeting held
thereafter.
Section 62. The board of supervisors
of assessments shall have power and
it is hereby made its duty to remove
any deputy assessor who does not per
form his duties in the assessing of
property as this Act provides, and any
vacancy as deputy assessor shall be
filled by the assessor In the same man
ner as the appointment was originally
made.
Section 63. Deputy assessors appoint
ed under this Act shall attend at such
places as may be required by the as
sessor and shall perform such duties
in the receiving of lists and assessing
property as the assessor may direct.
They shall have power to administer
the oath to persons listing property,
and to do and perform all things the
assessor is by this Act required and em
powered to do.
Section 64. The board of supervisors
of assessments shall meet on the first
day of July of each year for the pur
pose of equalizing the assessments of
real and personal property of the county.
Hefore entering upon the discharge of
their duties each member of the board
shall take and subscribe to the follow
ing oath:
"I. do
solemnly swear that I will perform the
duties of a member of the board of
supervisors of assessments of .
County as the law directs; that I will
examine carefully into all of the as
sessments of the property In said
county; that I will raise the assessed
valuation of all property in said county
now assessed below its true and full
value in money to its true and full
value in money; that I will reduce the
assessed valuation of all property now
assessed above its true and full value
In money to its true and full value in
money; that I will equalize the assess
ments of the county on a basis of the
true and full value in money; that in
equalizing the assessments of the county
I will not use any other or different basis
of valuation than the true and full value
In money of all the property of the
county, and that I will in all things
faithfully observe the law in the dis
charge of the duties upon which I am
now about to enter as a member of
the board of supervisors of assess
ments."
Section 65. If any person shall be
gin any new business of any kind in
any district or town in the county after
the first day of February, and before
the first day of October, it shall be the
duty of the assessor to assess such new
business in the same manner as he
would have done had such business
been in existence at assessing time. If
such new business shall have been as
sessed by the assessor before the first
day of July it shall be included in the
regular assessment rolls submitted as
hereinafter provided by the assessor to
the board of supervisors of assessments.
If ''such assessment he made between
the first day of July and the first day
of September, it shall be submitted to
the board of supervisors of assessments
to be passed upon by it along with the
other assessments of the county. Prop
erty in any way overlooked by the as
sessor, or omitted from the assessment
at the regular assessing time. ; hall be
assessed in the same manner as is prop
erty put into a new business. No per
son shall be compelled to pay taxes
twice on the same property for the same
year. Money invested in a new business
after February first, and included in
the regular assessment of the person
owning it on February first, shall not
he iifcluded in the assessment of a new
business begun after assessing time.
Section 66. The assessor shall, on or
before the first day of July make out
in tabular form in a book prepared for
the purpose, statements of the names
of the persons, firms, companies and
corporations whose lists he has taken
and whose personal property he has as
sessed showing the political township
or ward residence and also the post
office address of each. Names shall be
arranged in alphabetical order and by
school districts. There shall be listed
in each school district all the personal
property taxable therein. In cases
where towns and school districts are
not coterminous and the school district
includes territory not included in the
town there shall be two statements ar
ranged in alphabetical order with respect
to the names of the taxpayers, one of
which shall include the names of the
taxpayers residing in the town and the
other of which shall include the names
of the taxpayers residing without the
town but in the school district. The
assessor’s hooks shall also contain
columns with appropriate headings in
which to enter opposite the names of
the taxpayers the value of the several
classes of personal property requir'd
by law' to be listed. Each list taken
by the assessor shall be entered upon
the books separately and the assessor
shall enter opposite each name in the
proper column, the value of each of the
several classes of property listed. There
shall also be a column in which to en
ter the total of all property listed by
the taxpayers and the assessor shall
»nter the proper amount in said columns,
■laid books shall also contain a column
in which to enter the valuation as
equalized by the board of supervisors
}f assessments; likewise a column in
tvhlch the county clerk shall extend the
las Tax Commission. Said books shall
je filed with the county clerk by Sep
:ember first.
Section 67. The real and personal
:ax-books and all the lists and returns
:o be made by the taxpayers as provided
jy this Act shall be turned over by the
issessor to the board of supervisors of
issessments when the board meets on
Inly 1st. They shall remain in the
sustody of the board until September
1st. when they shall be by it filed with
he county clerk in whose custody they
;hall thereafter remain.
Section 68. The clerk of the county
•ourt of each county shall on or be
rore the first day of February of each
.•ear make and deliver to the assessor
>f each county, an abstract containing
t description of each tract of land
situated in his county with the name
>f the owner, if known, and the number
->f acres or quantity of land contained
therein, as the same shall appear upon
the books of his office, and he shall com
mence the same in the lowest number
in township and range in his county,
and in the northeast corner in each
township and shall proceed numerically
In all the sections, townships and ranges
In his county, first setting down all
the subdivisions of each section as they
belong to different individuals, or the
whole section together if owned by one
person and not divided on account of
parcels being of different values.
Section 69. The affidavits required
by this Act to be made by the assessor
(section 111 and by the members of the
hoard of supervisors of assessments
(section 641 shall be entered in full on
the assessor's books prescribed by sec
tions 66 and 68 hereof.
Section 70. The session of the board
of 6U]»ervisors of assessments beginning
the first day of July, shall be for the
purpose of completing and equalizing
tjie assessments of the county. It shall
be the board's duty Jb examine care
fully in detail the assessments of real
and personal property as made by the
assessor. Members of the board shall
examine and compare the returns of as
sessment of property of the- several
towns and districts and equalize the
same to the end that each tract or lot
of real property and each article of
personal property shall be assessed at
Its true and full value in money. In
performing its duties in completing and
equalizing the assessments of the county
the board shall proceed under the fol
Inti'irur r 11 1 o o ■
1. It shall raise the valuation of each
tract or lot of real property which, in
Its opinion. Is assessed below Its true
and full value In money to such sum as
It believes to be the true and full value
thereof.
2. It shall reduce the valuation of
each tract or lot which, in its opinion.
Is assessed above its true and full value
in money to such sum ts it believes to
be its true and full value.
3. It shall raise the valuation of
each Item of personal property which,
in its opinion, is assessed below its true
and full value in money, to such sum
as it believes to be the true and full
value thereof, and it shall raise the ag
gregate valuation of all the personal
property of each Individual, firm or cor
poration, when it believes that such ag
gregate valuation is below the true and
full value of the personal property be
longing to such Individual, firm or
corporation to such sum as it believes
to be the true and full valuation thereof.
4. It shall reduce the valuation of
each item of personal property which,
in its opinion, is assessed above its true
and full value to such sum as it be
lieves to be the true and full value
thereof. It shall reduce the aggregate
valuation of the personal property of
any Individual, firm or corporation to
such sum us in its opinion is the true
and full value thereof.
fi. It shall place upon the tax-books
any omitted items of personal property
subject to taxation, provided such items
are not placed thereon when the omis
sion is discovered Ijy the assessor. It
shall assess such omitted Items at their
true and full value In money
<5 It shall assess the taxable property
of every person who has failed to make '
and file the list required by law and I
whose property the assessor has failed j
or refused to list.
7. it shall place upon the tax-books
and assess at its true and full value In
money any parcels or lots of Utnd which
the nssessor may fall or refuse to assess:
and it shall add to the assessed valua
tion of any real estate any improve
ments that have been placed thereon,
and which the assessor has failed or
refused to list as required by law.
5. It shall have and exercise com
plete and perfect supervision over the
assessments of the county, and may do
and perform any acts not inconsistent
with this Act to the end that all the
property of the county subject to tax
ation be taxed at its true and full value ,
In money as required by law. The as
sessor shall attend at all sessions of
the hoard and render such assistance
and give such Information as the board
may require.
Section 71. The board shall perform
its duties with reaped to reviewing
assessments of tha county and equall
ing them between tha first day of Jul>
and the fifteenth day of August of eacl
year. It shall devote such time as 1: ■
Its opinion may be necessary to the per
formance of its duties as herein pro
vided. In boards consisting: of* three
memhers two shall constitute a quorum;
in boards consisting of five members
three members shall constitute a quorum'
Section 72. The clerk of the board
shall keep, in a book provided for that
purpose, a record of the proceedings of
the board. Said record shall show the
items of personal property and parcels
of real estate whose valuations the
board has changed. Kefore the fifteenth
day of August or before adjournment,
provided the board adjourns before the
fifteenth day of August, the clerk of
the board shall prepare a written or
printed notice of each increase in valua
tion made by the board. Such notice
shall show each item of personal prop
erty or parcel of real estate which the
board has assessed or whose valuation
it has increased; also the valuation as
originally made and the valuation the
board has placed thereon. Such notice
shall be signed by the chairman and the
clerk of the board. It shall be served
on the owiar of the property whose
assessment If affected, or his agent,
either by the clerk in person or it shall
be sent by mail to such person or agent.
The notlee shall warn the person affect
ed to appear at a session of the board
of supervisors of assessments to be
begun and held on the fifteenth day of
August following, and show cause why
such increase in valuation shall not be
made.
Section 73. On the fifteenth day of
August each year, the board of super
visors of assessments, with the county
judge as ex-officio member and as
chairman thereof, shall meet as a board
of revision and appeals for the purpose
of bearing complaints that taxpayers
may have to make because of the un
dervaluation or overvaluation of prop
erty. Such sessions may continue from
dav to day until the first day of Sep
tember. if the board does not sooner
complete its work. At such session the
board shall be governed by the follow
ing* rules:
1. It shall hear and consider no evi
dence unless the witnesses are sworn
as witnesses are sworn in a court of
justice.
2. Taxpayers aggrieved because of
the valuation placed upon their prop
erty by the assessor or by the board
sitting as a board of equalization may
appear in person and by attorney and
offer any legal evidence they may have
touching the justice or legality of the
proposed increase in the valuation of
their property.
3. The county and State may appear
either by legally appointed attorney or
by the prosecuting attorney or his
deputy.
4. If a taxpayer is of the opinion
that another taxpayer's property is un
dervalued he may appear before the
board and make complaint and it shall
be the duty of the board to adjust all
assessments so complained of in such
manner as the facts may warrant.
6. If it should develop at the bearing^
or in any other way that items of per
SOUU! 111L.v yji t'ftuno v«i r.-'mi'
firc assessed below their true and full
value in money, the board shall raise
the valuation of sueli undervalued prop
erty to its true and full value in mon
ey, first Riving the owner of such prop
erty notice as is provided in section 72
hereof, to appear and show cause why
such raises should not be made.
6. It shall not be considered as a
ground for reducing the valuation of
the oroperty of the taxpayer that ad
joining property or that other property
in the county is assessed below its true,
full and proportionate value in money
or is not assessed at all but such other
undervalued property shall be by the
board increased in valuation to Its true,
full and proportionate value in money,
or properly assessed, as the case may
be.
7. By a vote of a majority of the
board any contested assessment can be
reduced or raised as the evidence in
troduced at the hearing may Justify.
Section 74. It is the purpose of sec
tion 73 hereof to give objecting tax
payers the full period from the fifteenth
day of August to the first day of Sep
tember to appear before the board and
object to the raise in valuation of their
property os fixed by the board sittin
as a board of equalization or by the
assessor as provided in section 52 hereof.
If the board shall have completed the
consideration of all hearings before it
earlier than the first day of September
it shall adjourn over until such day so
as to give the taxpayers the benefit of
the full period above stated for con
testing proposed increases in valuation.
Section 75. The valuation of all
property as fixed by the assessor or by
the board of supervisors of assessments
sitting as an equalization board shall
be deemed and held to be the true and
full value of such property unless by a
vote of a majority of the board of su
pervisors of assessments sitting as a
board of revision and appeals the same
shall be changed.
Section 7fi. When the board of su
pervisors of assessments has completed
its work as a board of revision and ap
peals. the clerk of the board shall enter
in the assessor's real and personal tax
tKioks. in a column provided for the
purpose, the valuation, as equalized, of
each item of personal property and
parcel of real estate ••/hose valuation
lias been changed by the board.
Section 77. On or before the first day
of September each year, the assessor
shall make out and deliver to the clerk
of the county court, a report in tabular
by the clerk, as prescribed in section
68 hereof, a statement of the amount,
description and value of real property
subject to be listed for taxation in his
county, and the amount and description
of all lands belonging to the United
States and to the State of Arkansas;
also, of all other lots, parcels or tracts
of land exempt from taxation which
return shall contain:
1. The names of the several persons,
companies or corporations in whose
name the several tracts of real property
other than the property situate in in
corporated cities and towns, in each
congressional township within his coun
ty. shall have been listed, and in ap
propriate columns, opposite each name,
the description of each tract by sections,
or the largest subdivision of which the
same is capable, designating the num
ber of the section and the part thereof,
and the congressional township or sur
vey, and the value of each tract de
termined by the assessor, lands belong
ing to the United States or to this
State not to be valued.
2. The names of the several persons,
companies or corporations in whose
names the several lots of real property
in each town or city in his county shall
have been listed, and In appropriate
columns, opposite each name, the de
scription of each lot and value as de
termined by the assessor, and such de
scription shall designate the town or
city, the number of lots and parts there
of; and if part of a lot Is listed, it shall
state the number of feet along the prin
cipal street on which It abuts. If the
name of the owner of any tract or lot
of land be unknown, the word "un
known” shall be entered in the column
of names opposite said tract or lot. In
making such returns each separate
tract of land in each congressional town
ship shall be placed according to the
numerical order of the section and each
town or city lot according to the nu
merical order of lots and blocks, which
return shall be as near the following
With the following affidavit:
. Assessor.
uo solmenly swear that the foregoing is
correct i nd that I have appraised each
tract or lot of land, except United State*
or State lands, or lands otherwise ex
empt. at its true and full value In
money, ami not at what it would bring <
nt auction or forced sale, so help me j <
God. j !
Assessor. 1 i
Sworn to and subscribed before me j '
this.day of.;; • | !
Section 78. The assessor shall prepare , 1
a recapitulation by school districts of
the personal property In each district, i
Said recapitulation shall show the ag- *
greg&te value of each of the several | ]
classes of personal property in the dis
trict and the total value of all the por
sonal property therein, and the total
value of the several classes of per
sonal property and of the personal
property in the county. Likewise the
recapitulation shall show the total
value of the real property in each school
district.
Section 79. The board or supervis
ors of assessments sitting1 either as an
equalization board or as a board of re
vision and appeals shall hold its meet
ings at the court house at the county
seat unless better to facilitate the work
it shall be deemed advisable to hold
sessions in other places in the county.
The minutes of the proceedings of the
board shall show at what places the
session of the board is held.
Section SO. At the same time the as
sessor files with the county clerk the j
records prescribed by sections and
77 hereof he shall prepare an abstract
of the assessment rolls of his county
as provided for in section 78 hereof,
and forward it to the Arkansas Tax ;
Commission. Such abstract shall be
made upon forms prepared and furnished 1
by the Tax Commission and shall give {
the information asked by the commission
under the various subjects fully and
completely as required. 1
If any assessor shall refuse or neglect
to prepare an abstract of the assess
ment rolls of his county and forward ;
the same to the Tax Commission as re
quired herein, he shall forfeit his office
and all fees to which lie is entitled for i
making the assessment of said countv.
Section 81, Section 11 of Act 257.
approved May 12. 1909, shall be amend
ed so as to read as follows: ;
Section 11. It shall be the duty oft <
the commission and it shall have power
and authority:
1. To have and exercise general and
complete supervision over the assess- <
ment and collection of taxes, including j 1
excite. franchise, inheritance and liquor j 1
license taxes, and the enforcement of j <
the tax laws of the. State, and over the i
several county assessors, tax collectors. J <
board of supervisors of assessments and ■ *
other officers charged with the assess- <
ment and collection of taxes in the ' «
several counties of the State, to the j 1
end that all assessments of property in i
the State shall be made in relative pro
portion to the just and true valuA there- •,
of in substantial compliance with the .
till ...1 I,.. I
several agencies bo collected.
2. To confer with and advise assess- j
ors and boards of supervisors of assess- ,
mentS* as to their duties and give neces- \
sary Instruction «od directions to as
sessors and boards of supervisors of j
assessments. I *
3. To direct proceedings. actions and I 1
prosecutions to be instituted to enforce j 1
the laws relating to penalties incur- j '
red for violating* the laws relating to i 1
the assessment of property and collee- I 1
tion of taxes; also to direct prosecutions 1
to be instituted against persons and j
agents or officers of corporations for
failure or neglect to comply with the |
provisions of the statute governing the *
return, assessment and taxation of
property: also to cause complaints to he
made In the proper courts looking to the
removal from office of assessor and
members of the board of supervisors of
assessments for any official misconduct
or neglect of duty of which such officers
may be guilty.
4. To require the Attorney General
and the several prosecuting attorneys
of the State to assist in the commence
ment and prosecution of actions and pro
ceedings for penalties, forfeitures, over
due and unpaid taxes, removals and pun
ishments for violations of the laws of
the State In respect to the assessment
and taxation of property, or to repre
sent the commission In any litigation
in which It may become involved in the
discharge of its duties.
5. To require assessors, county clerks,
clerks of the circuit court, collectors
and other countv and state officers to
report information as to the assess
ment of property, collection of taxes,
receipts from licenses and other sources,
the expenditures of public funds for all
purposes and such information as may
be needed or desired in the work im
posed upon the commission by this Act.
such information to be furnished upon
such forms and upon such blanks as the
commission may prescribe. j
6. To make and prosecute such re- j
search and investigation as to the detailed «
properties of corporations, the business, j
income, reasonable expenditures. net f
earnings and true values of the fran- .
ehises of all public service corporations «
doing business In this State as will en
able the commission to ascertain a fair .
and equitable basis of assessing same j
and of making and recommending proper j
legislation to the Legislature from time ,
to time, and to direct the local assess- ,
ing officers in assessing such proper- \
ties.
i. in require individuals, rirms and
corporations to furnish information con
cerning their capital, runded or other
debts, current assets and liabilities value
of property. gross and net earnings,
operating and other expenses, taxes and
other charpes and such other facts as
may be needful and desirable to en
able the commission to ascertain the
value and relative burdens of taxation
borne by all kinds of property in the
State.
R. To cause the depositions of wit
nesses residing within or without the
State, or absent therefrom, to be taken
upon notice to the interested parties in
like manner as depositions are taken in
civil actions pending In the circuit or
chancery court in any matter which
the commission shall have authority to
investigate and determine.
9. To investigate the tax systems of
other states and countries and to formu
late and recommend such legislation as
may be deemed expedient to prevent
evasion of the assessment and tax laws
and to secure Just and equal taxation
throughout the State.
10. To prescribe and prepare all
necessary Interrogatories and questions
to be answered by taxpayers and persons
of each county, a.nd the forms upon
which the lists prescribed by this Act
are to be marie.
11. To consult and confer with the
(Governor and Attorney General of the
State upon the subject of taxation, ad
ministration of the laws relating thereto,
and the progress of the work of the
commission, and to furnish said officers
from time to time such information and
assistance as they may desire.
12. To transmit to the Governor and
to each member of the General Assem
bly, thirty days before the biennial ses
sion of the legislature, the report of
the commission covering the subject of
assessments and taxation in the State
together with such measures as may be
formulated for the consideration of the
Legislature.
Section R2. The Arkansas Tax Com
mission shall keep an accurate record
of all official proceedings. It shall also
keep a seal upon which shall be the
impression. “The Arkansas Tax Com
mission." All processes or certificates
issued by the commission shall be at
tested by said seal. Copies of the rec
ords of the commission, certified by the
secretary and attested by the seal of
the commission shall be received as
evidence with the like effect as copies
of other public records. The secretary
of the commission shall he the custodian
of the seal and records, and be au
thorized to affix the* seal in all proper
cases. The secretarwSir any member of
the commission shnlKJiave the power to
administer oaths inv.a!l matters con
cerning the proceedings of the commis
sion or its official Jpitles.
Section S3. The commission shall pro
vide a uniform method of keeping the
tax rolls and books relating to taxation
In each countv of the State. They shall
formulate and send to the proper offi
cer of each countv all necessary forms
by this Act provided, to be used In the
listing, assessing return of property,
collection of taxes. Paid commission or
me of them shall from time to time, as
iften as may be necessary, visit each
nuntv in the State for the purpose of
equiring the proper assessment ami re
nin of property, a uniform value there
of. and the use of forms and system of
leeping accounts provided by law or
>y the commission.
Section S5. Section 12 of Act 257 of
he Acts of 1909. approved May 12. 1909.
ihall be amended so as to read as fol- ,
ows:
Section 12. The Arkansas Tai Com
nission as hereby created shall consti
ute a State board of equalization and
ihall equalize the valuations and as
sessments of property throughout the
Itate. It shall meet at the State capital
>n the first day of September of each
,-ear for the purpose of equalizing the
issessments of the real and personal
iropertv of the State. The commis
don. as a State board of equalization
nay, in its discretion, sit at any other
dace in the State it may deem advisable,
'or the purpose of making investiga
ions or granting hearings relating to
he work of equalizing the property of .
he State. The session of the commission
is a State board of equalization shall
•ontlnue from the first day of Septem
>er to the fifteenth day of October each
•ear. As a State board of equalization
he Arkansas Tax Commission shall
lave the following powers and shall be
governed by the following rules:
1. To hear appeals from Individuals,
'irms and corporations from the orders
ind judgments of the several county
toards of supervisors of assessments
ind to grant such relief as may be
leemed Just and proper.
2. They shall add to the aggregate
aluation of the real property of every
■ounty which they find to be valued
leiow its true, full and proportionate
■alue in money such per cent as will
>rtng the same to its true, full and pro
jortionate value in money.
3. They shall deduct from the ag
gregate valuation of the real property
>f every county which they find to be
.allied above its true, full and propor
lonate value in money such per cent
is will reduce the same to its true, full
Old proportionate value in money.
4. If they find that the valuation of
lie real property of any town or dis
rict in any county or of the real prop
erty of any county not in towns, should
>e raised or reduced without raising or
educing the other real property in such
•ounty or without raising or reducing
t in the same ratio, they may add to
ir take from the valuation of anv one
>r more of such towns, or districts or
if the property not in towns, such per
•ent as they believe will raise or reduce
he same to its true, full and propor
ilonate value in money.
5. They shall add to the aggregate
■aluation of any class of personal prop
erty in any county, district or town
vhich they believe to be valued below
ts true, full and proportionate value
n money such per cent as will raise the
ame »o its true, full and proportionate
alue thereof.
fi. They shall take from the aggre
rate valuation of any class of personal
iroperty in any county, district or
own which thev find to be valued
hove the true, full and proportionate
alue thereof, such per cent as wfll re
luce the same to its true, full and pro
lortionate value.
7. Should the commission find It nee
ssary, in equalizing the assessment of
he State, to raise in the aggregate
he valuation of the real estate, or of any
lersonal property in any town, district
t county, as provided in paragraphs 2.
A. 5, and fi of this section, and
ihould it also find that the individual
issessments of such town, district, or
•ounty are not equalized and that by
mch raise in the aggregate of valua
ions such given per cent the assess
nent of any individual taxpayer in the
own, district, or county, as the case
nay be, is increased to a point where
he same is above the true, full and
iroportionate value in money of the
iroperty of such taxpayer the commls
ilon shall have the power and it la
rereby made Its duty, after it has
nade such raise in valuation in the ag
gregate, to reduce the assessment of
•ach such individual taxpayer to a point
vhere it will not be above true, full
md proportionate value in money
hereof.
Section Sfi Before taking any action
vlth respect to the property of any
onnty, district or town, as provided by
>aragraphs 2. 3. 4. 5, f! and 7, section
5 hereof, the commission shall cause a
vritten or printed notice to he served
ipon the county Judge of the county
(herein Is located the property affect
'd. Said notice shall be published In
ome newspaper in said county. If one
s published in the county; if not then
n a newspaper having a circulation in
aid county, in at least two weekly
ssues before the date of said proposed
liange. The notice shall give the date
nd place at which the commission will
it and shall warn said county Judge
,nd all citizens of said county to appear
t said time and place and show cause,
f any they can. why such change shall
lot be made or such assessment ln
reased or reduced, and the result of
aid hearing, if any Increase or de
rcuse should be made, shall be certifl
d to tiie county clerk of the county
ffected on or before the fifteenth day
if October.
fteruun iw. ii, wmie m i ihik
:tate board of equalization between
ieptember 1st and October 15th, the
Arkansas Tax Commission shall And ln
quallties or a want of uniformity be
ween the assessments In any cauntv.
he commission may, 1n its discretion,
lther e<iuallze said assessments itself,
s provided in section 85 of this Act.'
>r It ly call a special session of the
»>aru of supervisors of assessments of
he county to sit both as a board of
qunltzation and a board of revision and
ippeals. At such special session the
>oard of supervisors of assessments
nay revise and review the assessments
>f the county and tnay raise and re
luce the assessments of Individuals an<f
orporations to the same extent and lrr
he same manner as it is by this Act'
LUthorized to do at the regular session.
At said speelal session the board
ihall have as full power to art with re
ipeet to the assessments of the county
is it had at the regular session At
luch special session, before the assess
nent of any taxpayer shall be In
creased, such taxpayer or his agent
diall he given at least two days' notice
>f such proposed increase. The tax
payer may appear before the board sit
line: as a board of revision and appeals
ind contest the proposed increase In his
issessment in the same manner as he
’ouid at the regular session Appeal
pay be taken from the decisions of the
poard of supervisors of assessments
made at special sessions in the same
manner and by the same parties as this
Act provides for appeal to be taken
rrom the decisions of the board made
it its regular session.
Section 88. A record of the proceed
ings of the Arkansas Tax Commission
effecting any changes in the, assessed
valuation of any property as revised by
the commission sitting as a board of
equalization shall be kept by the secre
tary of the commission in a book pre
pared for that purpose. Said record
shall specify the amounts to be deduct
ed from or added to the valuation of
the real and personal property of any
person or corporation whose assess
ment has been investigated by the com
mission; also the per cent or amount
or both added to or deducted from the
valuation of real property of each of
the several towns, districts and count
ies and the per cent or amount or both
added to or deducted from tho several
classes of personal property in each of
the several towns, districts or counties.
Section 89. The secretary of the
Arkansas Tax Commission shall prepare
for each of the several counties where
Is situated property whose valuation has
been changed by the commission sitting
as a board of equalization, copies of
said record, and shall on or before the
fifteenth day of October of each year
certify out to each of the several coun
ty clerks so much of said record as af
fects the property of the county or
such clerk.
The county clerk shall. In the proper
column of the assessor’s personal book
prescribed by section «• of this Aet.
add to or deduct from the valuatioa off