§ 26-2-107. Disposition of property to avoid assessment
If any person, for the purpose of avoiding listing for the payment of taxes on any property subject to taxation, shall sell, give away, or otherwise dispose of the property, under or subject to any agreement expressed or implied or any understanding with the purchaser, donee, or recipient of the property that the property is […]
§ 26-3-303. Parsonages
Parsonages owned by churches and used as homes for pastors shall be exempt from all taxes on real property, except improvement district taxes.
§ 26-2-108. Nonperformance of duty by county clerk, county assessor, or county collector
Every county clerk, county assessor, or county collector who in any case refuses or knowingly neglects to perform any duty enjoined on him or her by this title or who consents to or connives at any evasion of its provisions whereby any proceedings required in this act shall be prevented or hindered or where any […]
§ 26-3-304. Textile mills
(a) No person, firm, or corporation shall be required to make or file with any county assessor or taxing authority in this state any return, report, or assessment of any kind as to or against any capital invested in a textile mill in this state for the manufacture of cotton or other fiber goods in […]
§ 26-2-109. County collector purchasing tax land
(a) No county collector or his or her deputy, either directly or indirectly, shall be concerned in the purchase of any tract of land or town lot sold for the payment of taxes. (b) A person violating this section shall be guilty of a violation and subject to a fine of five hundred dollars ($500).
§ 26-3-305. Nonprofit waterworks
Waterworks systems owned by nonprofit property owners associations are public property used for public purposes and therefore exempt from ad valorem taxation.
§ 26-2-110. Improper tax collecting
If any county collector shall collect taxes not stated on the tax book or shall collect a greater amount than is therein stated, except as authorized by this act, he or she shall be guilty of a Class C felony.
§ 26-3-306. Disabled veterans, surviving spouses, and minor dependent children — Definition
(a) (1) (A) (i) A disabled veteran who has been awarded special monthly compensation by the Department of Veterans Affairs for the loss of, or the loss of use of, one (1) or more limbs, for total blindness in one (1) or both eyes, or for service-connected one hundred percent (100%) total and permanent disability […]
§ 26-2-111. Fraudulent statement of accounts by collecting officer
Any county sheriff, collector of revenues, constable, or other officer collecting moneys belonging to the State of Arkansas, or to any county therein, who fraudulently states his or her account for settlement and thereby deprives the State of Arkansas, or any county therein, of its just revenues; or any county clerk who keeps fraudulent accounts […]
§ 26-2-112. Removal of county judge
Any county judge who willfully approves any false and fraudulent account made by the county sheriff, county collector, county clerk, county treasurer, or other officer collecting or holding revenues belonging to the State of Arkansas, or to any county therein, or receives a bribe for doing an unlawful act shall, upon conviction, be removed from […]