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THE
ARKANSAS TAXPAYER BILL OF RIGHTS
The 1999 regular session of the Arkansas General
Assembly produced some phenomenal legislation
that has had and will continue to have a profound
effect on the ad valorem tax system in the state
of Arkansas.
Act 572, or The Arkansas Property Taxpayer Bill
of Rights as it is better known, provides as its
stated goals and objectives that the Arkansas
Taxpayer will have the right:
- "To
be taxed fairly and assessed equitably throughout
the state;
- To
have access to information concerning how the
system of property taxation works and how their
tax dollars are spent;
- To
participate in the determination of tax rates
or Millage rates levied in local taxing units;
- To
fair and courteous treatment throughout the
property tax system;
- To
review the reassessments and methodology used
in determining the value of their properties
and that of comparable properties;
- To
a prompt response by government officials to
inquiries regarding the value of their properties;
- To
require government officials or others responsible
for valuation of property to review and correct
any measurement error to the nearest foot, clerical
error, or other technical error which occurred
in the valuation of their property;
- To
be sent a notice setting forth the following:
A) The amount of any change in property value;
B) The right of the taxpayer to appeal such
a change; and
C) The procedures which must be followed on
appeal, including the name, title, address and
telephone number of the Secretary of the Equalization
Board to whom the appeal and any supporting
documentation should be directed; the deadline
for requesting a hearing and the proof required
for adjustment of value.
- To
complete all steps in the appeal process before
paying any disputed taxes;
- To
receive written notification of the outcome
of any appeal; and
- To
recover any overpayment of taxes resulting from
erroneous assessments within (3) years after
payment."
The act sets out specific provisions in an attempt
to accomplish the foregoing goals and objectives.
You may view the full act by clicking on the
link provided at the beginning of this web page.
If you have difficulty with any of the provisions
contained therein, we may be able to assist
you. Our mailing address, email address, phone
number, and fax number is also provided at the
beginning of this web page and may be viewed
by clicking on the button labeled "About
Us".
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