All counties of the State of Arkansas shall maintain county tax and assessment records as follows, if they are currently being maintained:(1) For tax and assessment records:(A) Permanently maintain: (i) Real estate, personal, and mineral tax book;(ii) Delinquent real estate;(iii) Personal property list;(iv) Lands forfeited to the state, and minerals;(v) Land book of state and federally owned lands;(vi) Clerk's deed of land sold for taxes;(vii) Journal of proceedings of the county equalization board;(viii) Final settlement of tax books; and(ix) Original charge for all taxing units and certification;(B) Maintain for seven (7) years: (i) Real estate and personal assessment record;(ii) Real estate and personal tax receipts recorded in tax books; and(iii) Redemption certificate;(C) Maintain for five (5) years, after rollback is complete, certification of tax adjustment for public utilities and regulated carriers (computation of utility tax);(D) Maintain for three (3) years: (i) Delinquent personal tax settlement;(ii) Land redemption report;(iii) State lands distribution; and(iv) Monthly tax distribution;(E) Maintain for one (1) year, after audit by Arkansas Legislative Audit: (i) uent personal tax settlement;(ii) Land redemption report;(iii) State lands distribution; and(iv) Monthly tax distribution;(E) Maintain for one (1) year, after audit by Arkansas Legislative Audit: (i) Valuation of real and personal property of utilities; and(ii) Real and personal property tax correction forms;(2)(A) For county assessor's records, maintain for five (5) years: (i) Real estate appraisal card after reappraisal;(ii) Lists of names of taxpayers furnished to assessor by school boards;(iii) The personal, commercial, and industrial assessment forms; and(iv) Inactive homestead credit documents.(B) Prior to destruction of these forms, the documents shall be made available to the county collector;(3) For county collector's records:(A) Maintain permanently:(i) Certified delinquent real estate list with publication certificate;(ii) Certified delinquent list for real estate forfeited to the Commissioner of State Lands with publication certification;(iii) Personal property tax book;(iv) Certified delinquent personal property list; and(v) Delinquent ad valorem tax lists for oil and gas interests;(B) Maintain for ten (10) years, tax settlements;(C) Maintain for seven (7) years: (i) v) Certified delinquent personal property list; and(v) Delinquent ad valorem tax lists for oil and gas interests;(B) Maintain for ten (10) years, tax settlements;(C) Maintain for seven (7) years: (i) Real estate redemption certificates;(ii) Cash receipts and disbursement journal; and(iii) Collector's copy of tax receipts; and(D) Maintain for three (3) years: (i) Daily collection reports; and(ii) Distraint of goods and garnishment to pay delinquent personal taxes.Amended by Act 2015, No. 71,§ 1, eff. 7/22/2015.Acts 1991, No. 800, § 2.
Arkansas Legal Code