Arkansas § 13-4-303 - Tax and assessment records.

§ 13-4-303. Tax and assessment records.

All counties of the State of Arkansas shall maintain county tax and assessment records as follows, if they are currently being maintained: For tax and assessment records: Permanently maintain: Real estate, personal, and mineral tax book; Delinquent real estate; Personal property list; Lands forfeited to the state, and minerals; Land book of state and federally owned lands; Clerk's deed of land sold for taxes; Journal of proceedings of the county equalization board; Final settlement of tax books; and Original charge for all taxing units and certification; Maintain for seven (7) years: Real estate and personal assessment record; Real estate and personal tax receipts recorded in tax books; and Redemption certificate; Maintain for five (5) years, after rollback is complete, certification of tax adjustment for public utilities and regulated carriers (computation of utility tax); Maintain for three (3) years: Delinquent personal tax settlement; Land redemption report; State lands distribution; and Monthly tax distribution; Maintain for one (1) year, after audit by Arkansas Legislative Audit: Valuation of real and personal property of utilities; and Real and personal property tax correction forms; For county assessor's records, maintain for five (5) years: Real estate appraisal card after reappraisal; Lists of names of taxpayers furnished to assessor by school boards; The personal, commercial, and industrial assessment forms; and Inactive homestead credit documents. Prior to destruction of these forms, the documents shall be made available to the county collector; For county collector's records: Maintain permanently: Certified delinquent real estate list with publication certificate; Certified delinquent list for real estate forfeited to the Commissioner of State Lands with publication certification; Personal property tax book; Certified delinquent personal property list; and Delinquent ad valorem tax lists for oil and gas interests; Maintain for ten (10) years, tax settlements; Maintain for seven (7) years: Real estate redemption certificates; Cash receipts and disbursement journal; and Collector's copy of tax receipts; and Maintain for three (3) years: Daily collection reports; and Distraint of goods and garnishment to pay delinquent personal taxes.